[ARTICLE] 5
[LEGEND]
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET OF FINANCIAL FEDERAL CORPORATION AND
SUBSIDIARIES AS AT APRIL 30, 1996 AND THE RELATED CONSOLIDATED STATEMENT
OF INCOME AND RETAINED EARNINGS FOR THE NINE MONTHS THEN ENDED AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
[/LEGEND]
[MULTIPLIER] 1000
<TABLE>
<S> <C>
[PERIOD-TYPE] 9-MOS
[FISCAL-YEAR-END] JUL-31-1996
[PERIOD-END] APR-30-1996
[CASH] 2396
[SECURITIES] 0
[RECEIVABLES] 408429
[ALLOWANCES] 7592
[INVENTORY] 0
[CURRENT-ASSETS] 0<F1>
[PP&E] 0
[DEPRECIATION] 0
[TOTAL-ASSETS] 404143
[CURRENT-LIABILITIES] 0<F1>
[BONDS] 322921
[PREFERRED-MANDATORY] 0
[PREFERRED] 0
[COMMON] 4119
[OTHER-SE] 60892
[TOTAL-LIABILITY-AND-EQUITY] 404143
[SALES] 0
[TOTAL-REVENUES] 31821
[CGS] 0
[TOTAL-COSTS] 0
[OTHER-EXPENSES] 0
[LOSS-PROVISION] 1220
[INTEREST-EXPENSE] 14386
[INCOME-PRETAX] 11044
[INCOME-TAX] 4164
[INCOME-CONTINUING] 6880
[DISCONTINUED] 0
[EXTRAORDINARY] 0
[CHANGES] 0
[NET-INCOME] 6880
[EPS-PRIMARY] .76
[EPS-DILUTED] .75
<FN>
<F1>THE FINANCIAL STATEMENTS INCLUDE AN UNCLASSIFIED BALANCE SHEET.
</FN>
</TABLE>
