-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VZe348RhslhZJ/0sG/ZHwZlOgUDZ30T+eeGupSA7Kbv/k0ggWlRcBl3DZWfaprfv
 P1d7xS+s21jXVzCpqoC+IQ==

<SEC-DOCUMENT>0000049071-98-000005.txt : 19980112
<SEC-HEADER>0000049071-98-000005.hdr.sgml : 19980112
ACCESSION NUMBER:		0000049071-98-000005
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19971231
FILED AS OF DATE:		19980109
SROS:			NYSE

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HUMANA INC
		CENTRAL INDEX KEY:			0000049071
		STANDARD INDUSTRIAL CLASSIFICATION:	HOSPITAL & MEDICAL SERVICE PLANS [6324]
		IRS NUMBER:				610647538
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		
		SEC FILE NUMBER:	001-05975
		FILM NUMBER:		98504018

	BUSINESS ADDRESS:	
		STREET 1:		500 W MAIN ST
		CITY:			LOUISVILLE
		STATE:			KY
		ZIP:			40202
		BUSINESS PHONE:		5025803708

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXTENDICARE INC
		DATE OF NAME CHANGE:	19740404

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HERITAGE HOUSE OF AMERICA INC
		DATE OF NAME CHANGE:	19671129
<REPORTING-OWNER>

COMPANY DATA:	
	COMPANY CONFORMED NAME:			NELSON DAVID R
	CENTRAL INDEX KEY:			0001030340
	STANDARD INDUSTRIAL CLASSIFICATION:	 []
<RELATIONSHIP>OFFICER
	IRS NUMBER:				391625819

FILING VALUES:
	FORM TYPE:		4

BUSINESS ADDRESS:	
	STREET 1:		500 WEST MAIN STREET
	CITY:			LOUISVILLE
	STATE:			KY
	ZIP:			40202
	BUSINESS PHONE:		5025801000

MAIL ADDRESS:	
	STREET 2:		500 WEST MAIN STREET
	CITY:			LOUISVILLE
	STATE:			KY
	ZIP:			40202
</REPORTING-OWNER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>000004907198000005-001-seq1-4.txt
<DESCRIPTION>FORM 4 - DECEMBER 31, 1997
</DOCUMENT>
</SUBMISSION>