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Exhibit 99.166

OFFICE OF THE UNITED STATES TRUSTEE

IN RE:	)	DEBTOR IN POSSESSION OPERATING REPORT
	)
SN INSURANCE SERVICES	) )	REPORT NUMBER 23 FOR THE PERIOD FROM: 01-Feb-02
	)	TO: 28-Feb-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14100-GM	)

1. Profit and Loss Statement				Please see Attached Schedule A
A. Related to Business Operations:
	Gross Sales

	Less Sales Returns and Discounts

		Net Sales

	Less: Cost of Goods Sold
		Beginning Inventory at Cost

		Add: Purchases

		Less: Ending Inventory at Cost

			Cost of Goods Sold

		Gross Profit

		Other Operating Revenue (Specify)

Less: Operating Expenses
	Officer Compensation

	Salaries & Wages—Other Employees

		Total Salaries & Wages

		Employee Benefits

	Payroll Taxes

	Real Estate Taxes

	Federal and State Income Taxes

		Total Taxes

	Rent and Lease Exp. (Real and Personal Property)

	Interest Expense (Mortgage, Loan, etc.)

	Insurance

	Automobile Expense

	Utilities (Gas, Electric, Water, Telephone, etc.)

	Depreciation and Amortization

	Repairs and Maintenance

	Advertising

	Supplies, Office Expenses, Photocopies, etc.

	Bad Debts

	Miscellaneous Operating Expenses (Specify)

		Total Operating Expenses

	Net Gain/(Loss) from Business Operations

B. Not Related to Business Operations

	Income:
		Interest Income

		Other Non-Operating Revenues (Specify)

		Gross Proceeds on Sale of Assets

		Less: Original Cost of Assets plus Expenses of Sale

			Net Gain/(Loss) on Sale of Assets

		Total Non-Operating Income

	Expenses Not Related to Business Operations:
		Legal and Professional Fees

		Other Non-Operating Revenues (Specify)

			Total Non-Operating Expenses

	NET INCOME /(LOSS) FOR PERIOD

Revised April 1989				OPERATING REPORT	UST-4

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DEBTOR IN POSSESSION OPERATING REPORT NO. 23

2.: Aging of Accounts Payable and Receivable (exclude pre-petition debt from accounts payable):

		Accounts Payable		Accounts Receivable
Current	Under 30 days	$	0	$	0
Overdue	31 - 60 days	$	0	$	0
Overdue	61 - 90 days		PLEASE SEE ATTACHED SCHEDULE B
Overdue	91 - 120 days	$	0	$	0
Overdue	121 + days	$	0	$	0
Total		$	0	$	0

3.: Statement of Status of Payments to Secured Creditors and Lessors:

				Post-Petition Payments Not Made
	Frequency of Payments per Lease/Contract	Amount of Each Payment	Next Payment Due	Post-Petition Payments Not Made
Creditor/Lessor	Frequency of Payments per Lease/Contract	Amount of Each Payment	Next Payment Due	Number	Amount
	NONE

4.: Tax Liability:


Gross Payroll Expense For Period		$	142,868
Gross Sales for Period Subject to Sales Tax		$	0

	Date Paid	Amount Paid *		Post Petition Taxes Still Owing
Federal Payroll and Withholding Taxes	2/15/02 & 2/28/02	$	38,974	0
State Payroll and Withholding Taxes	2/15/02 & 2/28/02	$	6,070	0
State Sales and Use Tax	N/A	$	0	N/A
Real Property Taxes	N/A	$	0	N/A

ALL PAYROLL TAXES PAID BY ADP

* Attach photocopies of depository receipts from taxing authority or financial institution to verify that such deposits or payments have been made.

5.: Insurance Coverage

		Carrier/ Agent		Amount of Coverage		Policy Exp. Date		Premium Paid Thru Date
Worker's Compensation		See Schedule D
Liability		See Schedule E
Fire and Extended Coverage		See Schedule E
Property		See Schedule E
Theft		See Schedule E
Life (Beneficiary: )		See Schedule E
Vehicle		See Schedule E
Other		See Schedule E

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DEBTOR IN POSSESSION OPERATING REPORT NO. 23

6.

Questions:

A.: Has the Debtor provided to any officers, directors, shareholders, or other principals compensation without the approval of the Office of the United States Trustee?

/ /: Yes Explain:

/X/ : No

B.: Has the Debtor, subsequent to the filing of the petition made any payments on its pre-petition unsecured debt, except as have been authorized by the Court?

/ /: Yes Explain:

/X/ : No

7.: Statement of Unpaid Professional Fees (Post-Petition Only):

Name of Professional		Type Professional		Post-Petition Unpaid Total
See Schedule F

8.: Narrative Report of Significant Events And Events Out Of The Ordinary Course Of Business:

9.: Quarterly Fees: (This Fee must be paid to the United States Trustee every calendar quarter)

Quarterly Period Ending		Quarterly Disbursements for Quarter		Quarterly Fee		Date Paid		Amount Paid		Check No.		Quarterly Fee Still Owing

I, Alex Corbett—Chief Financial Officer, declare under penalty of perjury that the information contained in the above Debtor in Possession Operating Report is true and complete to the best of my knowledge.

Dated:		3/25/2002		Signed:		/s/ ALEX CORBETT

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Exhibit 99.166

SUPERIOR NATIONAL INSURANCE GROUP INC 8-K