<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
EXHIBIT 27
HEALTHSOUTH CORPORATION AND SUBSIDIARIES
SEPTEMBER 30, 2000
</LEGEND>
<CIK> 0000785161
<NAME> HEALTHSOUTH CORPORATION
<MULTIPLIER> 1000
<CURRENCY> US DOLLARS
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<EXCHANGE-RATE> 1
<CASH> $166,590
<SECURITIES> 120
<RECEIVABLES> 1,720,244
<ALLOWANCES> (810,666)
<INVENTORY> 94,486
<CURRENT-ASSETS> 1,322,296
<PP&E> 3,606,957
<DEPRECIATION> (906,837)
<TOTAL-ASSETS> 7,179,737
<CURRENT-LIABILITIES> 711,761
<BONDS> 2,916,641
0
0
<COMMON> 4,242
<OTHER-SE> 3,398,891
<TOTAL-LIABILITY-AND-EQUITY> 7,179,737
<SALES> 0
<TOTAL-REVENUES> 3,118,115
<CGS> 0
<TOTAL-COSTS> 2,213,456
<OTHER-EXPENSES> 269,100
<LOSS-PROVISION> 72,482
<INTEREST-EXPENSE> 161,880
<INCOME-PRETAX> 408,531
<INCOME-TAX> 131,609
<INCOME-CONTINUING> 201,579
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 201,579
<EPS-BASIC> 0.52
<EPS-DILUTED> 0.52
</TABLE>