SIERRA HEALTH SERVICES INC
10-Q, EX-27, 2000-11-14
HOSPITAL & MEDICAL SERVICE PLANS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE STATEMENTS OF CONSOLIDATED OPERATIONS AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                          54,747
<SECURITIES>                                   195,291
<RECEIVABLES>                                  155,419
<ALLOWANCES>                                    22,859
<INVENTORY>                                          0
<CURRENT-ASSETS>                               585,096
<PP&E>                                         281,662
<DEPRECIATION>                                  97,763
<TOTAL-ASSETS>                               1,062,578
<CURRENT-LIABILITIES>                          738,263
<BONDS>                                         11,330
                                0
                                          0
<COMMON>                                           144
<OTHER-SE>                                      82,119
<TOTAL-LIABILITY-AND-EQUITY>                 1,062,578
<SALES>                                              0
<TOTAL-REVENUES>                             1,041,712
<CGS>                                                0
<TOTAL-COSTS>                                1,082,460
<OTHER-EXPENSES>                               220,440<F1>
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              16,828
<INCOME-PRETAX>                              (278,016)
<INCOME-TAX>                                  (75,524)
<INCOME-CONTINUING>                          (202,492)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (202,492)
<EPS-BASIC>                                     (7.47)
<EPS-DILUTED>                                   (7.47)
<FN>
<F1>Asset Impairment, Restructuring, Reorganization and Other Costs
</FN>


</TABLE>


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