File No. 69-228


                                  UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                   FORM U-3A-2


        STATEMENT BY HOLDING COMPANY CLAIMING EXEMPTION UNDER RULE U-3A-2
          FROM THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT
                                     OF 1935

                                   Nicor Inc.

hereby files with the  Securities and Exchange  Commission,  pursuant to Rule 2,
its statement claiming exemption as a holding company from the provisions of the
Public  Utility   Holding  Company  Act  of  1935,  and  submits  the  following
information:

1.   Nicor  Inc.,  an  Illinois  corporation,   is  a  holding  company,   whose
     subsidiaries are engaged  primarily in gas  distribution and  containerized
     shipping.  The  general  office of the company  and  subsidiary  companies,
     except as  otherwise  noted,  is located at 1844  Ferry  Road,  Naperville,
     Illinois 60563-9600.  The following are subsidiaries of the company, all of
     which are wholly owned:

     Northern  Illinois  Gas Company  (doing  business as Nicor Gas Company) and
     Subsidiary

     Northern  Illinois Gas Company,  an Illinois  Corporation doing business as
     Nicor Gas Company (Nicor Gas), is a public utility,  as defined in the Act,
     and is  engaged  principally  in  the  purchase,  storage,  transportation,
     distribution  and sale of natural gas to the public in  northern  Illinois,
     excluding the city of Chicago. It serves more than 1.9 million customers in
     more than 600 communities  and adjacent areas in 35 counties.  Nicor Gas is
     subject  to  the  comprehensive   jurisdiction  of  the  Illinois  Commerce
     Commission  which has  authority  to regulate  substantially  all phases of
     Nicor Gas' public utility business in Illinois.  NI-Gas Exploration,  Inc.,
     an Illinois  corporation  and a wholly owned  subsidiary of Nicor Gas, is a
     partner in a small oil and gas production project.

     Birdsall, Inc. and Subsidiaries

     Birdsall, Inc. (Birdsall),  a Florida corporation  headquartered in Riviera
     Beach,  Florida,  is engaged  primarily  in the  handling  and  carriage of
     containerized  cargo.  Birdsall's major  subsidiary,  Tropical Shipping and
     Construction Co., Ltd. (Tropical),  a Bahamian  corporation,  is engaged in
     containerized cargo shipping between the Port of Palm Beach, Florida and 23
     ports in the  Caribbean.  Other  wholly owned  subsidiaries  of Birdsall or
     Tropical and places of  incorporation  are:  Birdsall  Shipping Co., Ltd. -
     Liberia;  Birdsall Shipping,  S.A. - Panama;  Container  Terminals,  Ltd. -
     Bahamas;  Freship S.A. - Dominican  Republic;  Tropical Shipping of Canada,
     Inc. - Delaware;


<PAGE>


     Birdsall, Inc. and Subsidiaries (concluded)

     Transfresca,  S.A. - Honduras;  Birdsall de Mexico, S.A. - Mexico; Tropical
     Shipping, Inc. - Delaware; Tropical Shipping International, Ltd. - Bahamas;
     Tropical Shipping Agency, Inc. - Delaware and Tropical Shipping Europe B.V.
     - Netherlands,  all of which own vessels, act as shipping agents or operate
     as nonvessel operating common carriers. Seven Seas Insurance Company Ltd. -
     Bahamas and Seven Seas Insurance  Company,  Inc. - Florida insure cargo for
     marine risk.  Tropic  Equipment  Leasing Inc. - Delaware  maintains  equity
     interests in a container leasing business.

     Other Subsidiaries

     Nicor Energy Ventures Company, a Delaware corporation,  serves as a holding
     company  for several  nonutility  subsidiaries,  all of which are  Delaware
     corporations:   Nicor  Services   Company   offers  service   contracts  on
     residential  heating,  air  conditioning  and water  heating  equipment  in
     various communities of northern Illinois; Nicor Technologies Inc. moves new
     technologies,  primarily natural  gas-related,  from concept to marketplace
     and offers consulting services to the natural gas industry; Nicor NGV Corp.
     is a partner in a partnership,  Clean Fuel Services,  that provides turnkey
     natural gas fuel station services for the natural gas vehicle market; Nicor
     HUB Services Inc. is the sole member in a limited-liability  company, Nicor
     Enerchange,  L.L.C.,  that promotes and  administers a market-area  hub and
     engages in wholesale gas trading;  Nicor Energy Management Services Company
     is a member in a  limited-liability  company,  Nicor Energy,  L.L.C.,  that
     markets natural gas and electricity and provides related retail services in
     the midwest;  Nicor Energy Solutions Inc. acts as a general  contractor for
     cogeneration development projects, providing equipment maintenance services
     and guaranteeing improved energy efficiency.

     Nicor  Voyageur  Inc., a Delaware  corporation,  was formerly a member in a
     limited-liability  company  engaged  in the  development  of a natural  gas
     pipeline and has disposed of substantially all its assets.

     Nicor Oil and Gas Corporation,  a Delaware  corporation,  a holding company
     formerly engaged in gas and oil exploration and production, has disposed of
     substantially all of its assets.

     Nicor  National  Inc.,  a Delaware  corporation,  and its two wholly  owned
     subsidiaries,  Nicor National  Louisiana  Inc. and Nicor National  Illinois
     Inc.,  also  both  Delaware  corporations,  were  formerly  engaged  in the
     shipyard business and have disposed of substantially all of their assets.

     Nicor  Mining  Inc., a Delaware  corporation  formerly  engaged in the coal
     mining business, has disposed of substantially all of its assets.

2.   Gas  Distribution  Properties.  The gas  distribution,  transmission and
     storage  system of Nicor Gas is wholly  within  the State of  Illinois  and
     includes approximately 30,000 miles of mains, approximately 27,000 miles of
     service  pipe  connecting  the  mains  to  customers'  premises  and  seven
     underground   storage  fields.   Other  properties  of  Nicor  Gas  include
     buildings,   land,  motor  vehicles,   meters,   regulators,   compressors,
     construction  equipment,   tools,  communication  and  computer  equipment,
     software and office equipment, as required for the conduct of its business.


                                      - 2 -


<PAGE>


3. The following information relates to Nicor Gas for calendar year 1999:

     a.   Mcf of natural gas distributed at
          retail (1)                                           248,807,488

     b.   Mcf of natural gas distributed at
          retail outside of Illinois                                      None

     c.   Mcf of natural gas sold at  wholesale  outside of or at the state line
          of
          Illinois (2)                                                411,995

     d.   Mcf of natural gas purchased outside
          of or at the state line of Illinois (3)              215,621,729

     (1) Represents  direct sales to residential and commercial  consumers only.
     Sales to  industrial  consumers  for their own use were  6,109,255  Mcf. In
     addition, 170,223,084 Mcf, 82,059,449 Mcf and 911,871 Mcf of customer-owned
     gas were delivered to industrial,  commercial  and  residential  consumers,
     respectively, through transportation agreements.

     (2) Represents  transactions with nonaffiliated  marketers,  brokers and/or
     other  resellers  of natural  gas.  Nicor Gas has not sold gas  directly to
     end-users outside the state of Illinois.

     (3) Although this gas was purchased outside of Illinois, it was transported
     to Illinois by  nonaffiliated  pipelines  and  virtually all of the gas was
     delivered inside the State.

4. Not applicable.


                                      - 3 -


<PAGE>


                                    Signature



The  above-named  claimant has caused this  statement to be duly executed on its
behalf by its authorized officer on this 23rd day of February, 2000.


                                   Nicor Inc.



                                   By        DAVID L. CYRANOSKI
                                             David L. Cyranoski
                                           Senior Vice President,
                                   Secretary, Treasurer and Controller

CORPORATE SEAL





ATTEST:



          A. C. ALLISON
          A. C. Allison
       Assistant Secretary








Name, title and address of officer to whom notices and correspondence concerning
this statement should be addressed:

                      D. L. Cyranoski
                      Senior Vice President,
                      Secretary, Treasurer and Controller

                      Nicor Inc.
                      P. O. Box 3014
                      Naperville, Illinois  60566-7014


                                     - 4 -


<PAGE>


                                 Exhibits Index


Exhibit
 Number                                 Description

  A-1           Nicor Inc. Consolidating Statement of Income

  A-2           Nicor Inc. Consolidating Balance Sheet

  A-3           Nicor Inc. Consolidating Statement of Retained Earnings

  A-4           Birdsall, Inc. Consolidating Statement of Income

  A-5           Birdsall, Inc. Consolidating Balance Sheet

  A-6           Birdsall, Inc. Consolidating Statement of Retained Earnings

   B            Nicor Inc. Consolidated Financial Data Schedule


                                      - 5 -


<PAGE>
<TABLE>




                                                                                                Exhibit A-1
                                                                                                 (Unaudited)

                                           Nicor Inc.
                                Consolidating Statement of Income
                              For the Year Ended December 31, 1999
                                (Millions, except per share data)
<CAPTION>

                                                                             Discontinued
                                                                             Operations,
                                                                             Adjustments
                                 Nicor     Nicor      Birdsall, Other        and
                                 Inc.      Gas        Inc. (a)  Subsidiaries Eliminations Consolidated
                                 --------- ---------- --------- ------------ ------------ ------------

<S>                              <C>       <C>          <C>         <C>         <C>       <C>
Operating revenues               $       - $  1,326.2   $ 229.9     $ 61.0      $ (1.9)   $ 1,615.2
                                 --------- ---------- --------- ------------ ------------ ------------

Operating expenses
   Cost of gas                           -      756.2         -       48.0        (1.9)       802.3
   Operating and maintenance           3.5      153.3     187.8       11.4           -        356.0
   Depreciation                          -      123.9      16.1        0.3           -        140.3
   Taxes, other than income taxes        -      101.1       3.4        0.1           -        104.6
                                 --------- ---------- --------- ------------ ------------ ------------
                                       3.5    1,134.5     207.3       59.8        (1.9)     1,403.2
                                 --------- ---------- --------- ------------ ------------ ------------

Operating income (loss)               (3.5)     191.7      22.6        1.2           -        212.0
                                 --------- ---------- --------- ------------ ------------ ------------

Other income (expense)
   Income from continuing
      subsidiaries                   115.5          -         -          -      (115.5)           -
   Other, net                         14.7       (0.9)      3.8        4.3         1.3         23.2
                                 --------- ---------- --------- ------------ ------------ ------------
                                     130.2       (0.9)      3.8        4.3      (114.2)        23.2
                                 --------- ---------- --------- ------------ ------------ ------------
Income (loss) before interest on
   debt and income taxes             126.7      190.8      26.4        5.5      (114.2)       235.2

Interest on debt, net of amounts
   capitalized                         3.4       38.8       1.1        0.5         1.3         45.1
                                 --------- ---------- --------- ------------ ------------ ------------

Income (loss) before income taxes    123.3      152.0      25.3        5.0      (115.5)       190.1

Income taxes                          (1.1)      55.9       9.0        1.9           -         65.7
                                 --------- ---------- --------- ------------ ------------ ------------

Net income (loss)                    124.4       96.1      16.3        3.1      (115.5)       124.4

Dividends on preferred stock           0.3        0.4         -          -        (0.4)         0.3
                                 --------- ---------- --------- ------------ ------------ ------------

Earnings (loss) applicable to
   common stock                    $ 124.1     $ 95.7    $ 16.3      $ 3.1    $ (115.1)   $   124.1
                                 ========= ========== ========= ============ ============ ============
Average shares of common stock
   Basic                                                                                       47.3
   Diluted                                                                                     47.4

Earnings per average share of common stock
   Basic                                                                                     $ 2.63
   Diluted                                                                                   $ 2.62



<FN>
    (a) From Birdsall, Inc. Consolidated column on Exhibit A-4.

     Note:Subsidiaries  combined  under  "Other  Subsidiaries"  in Exhibits  A-1
          through A-6 aggregate less than 2% of Nicor Inc. consolidated assets.
</FN>
</TABLE>

<PAGE>
<TABLE>





                                                                                                                         Exhibit A-2
                                                                                                                         (Unaudited)

                                   Nicor Inc.
                           Consolidating Balance Sheet
                                December 31, 1999
                                   (Millions)
<CAPTION>

                                                                                                      Discontinued
                                                                                                       Operations,
                                                                                                       Adjustments
                                                             Nicor       Birdsall,       Other             and
                                            Nicor Inc.        Gas         Inc. (a)   Subsidiaries     Eliminations    Consolidated
                                           -------------- ------------- ------------ -------------- ---------------- ---------------

ASSETS

Current assets
<S>                                               <C>           <C>           <C>             <C>           <C>              <C>
     Cash and cash equivalents                    $ 21.0        $ 10.3        $ 18.6          $ 3.1         $ (10.5)         $ 42.5
     Short-term investments, at cost
       which approximates market                       -             -          29.7              -               -            29.7
     Receivables, less allowance of $ 7.1           80.4         316.5          36.1           14.1           (87.3)          359.8
     Gas in storage                                    -          22.1             -            8.9               -            31.0
     Deferred Gas Costs                                -          15.9             -              -               -            15.9
     Other                                           1.2          23.0           5.6              -            (0.7)           29.1
                                           -------------- ------------- ------------- -------------- --------------- ---------------
                                                   102.6         387.8          90.0           26.1           (98.5)          508.0
                                           -------------- ------------- ------------- -------------- --------------- ---------------

Investments in continuing subsidiaries             843.1             -             -              -          (843.1)              -
                                           -------------- ------------- ------------- -------------- --------------- ---------------

Property, plant and equipment, at cost
      Gas distribution                                 -       3,200.3             -              -               -         3,200.3
      Shipping                                         -             -         280.8              -               -           280.8
      Other                                          0.1             -             -            1.6             0.3             2.0
                                           -------------- ------------- ------------- -------------- --------------- ---------------
                                                     0.1       3,200.3         280.8            1.6             0.3         3,483.1
     Less accumulated depreciation                     -       1,589.6         157.6            0.7               -         1,747.9
                                           -------------- ------------- ------------- -------------- --------------- ---------------
                                                     0.1       1,610.7         123.2            0.9             0.3         1,735.2
                                           -------------- ------------- ------------- -------------- --------------- ---------------

Other assets                                        26.3         138.7          42.6            1.0               -           208.6
                                           -------------- ------------- ------------- -------------- --------------- ---------------

                                                 $ 972.1      $2,137.2       $ 255.8         $ 28.0        $ (941.3)      $ 2,451.8
                                           ============== ============= ============= ============== =============== ===============


LIABILITIES AND CAPITALIZATION

Current liabilities
     Long-term obligations due
       within one year                             $ 1.7        $ 50.5        $ 22.5         $     -         $ (0.5)         $ 74.2
     Short-term borrowings                          88.0         302.8             -            7.2           (53.8)          344.2
     Accounts payable                                4.4         243.1          23.5           12.3            (0.9)          282.4
     Other                                          18.1          49.1           1.2           (0.3)          (23.2)           44.9
                                           -------------- ------------- ------------- -------------- --------------- ---------------

                                                   112.2         645.5          47.2           19.2           (78.4)          745.7
                                           -------------- ------------- ------------- -------------- --------------- ---------------

Deferred credits and other liabilities
     Deferred income taxes                          23.7         202.3          39.2            1.4               -           266.6
     Regulatory income tax liability                   -          74.8             -              -               -            74.8
     Unamortized investment tax credits                -          42.7             -              -               -            42.7
     Other                                          27.8          66.4           2.3            0.2            (4.8)           91.9
                                           -------------- ------------- ------------- -------------- --------------- ---------------
                                                    51.5         386.2          41.5            1.6            (4.8)          476.0
                                           -------------- ------------- ------------- -------------- --------------- ---------------

Capitalization
     Long-term debt                                 14.4         421.7             -              -               -           436.1
     Preferred stock
       Redeemable                                    6.3           7.1             -              -            (7.1)            6.3
       Nonredeemable                                   -           1.4             -              -            (1.4)              -
     Common stock                                  117.2          76.1           0.5            5.8           (82.4)          117.2
     Paid-in capital                                   -         108.0          12.0            0.8          (120.8)              -
     Retained earnings                             670.5         491.2         154.6            0.6          (646.4)          670.5
                                           -------------- ------------- ------------- -------------- --------------- ---------------
                                                   808.4       1,105.5         167.1            7.2          (858.1)        1,230.1
                                           -------------- ------------- ------------- -------------- --------------- ---------------
                                                 $ 972.1      $2,137.2       $ 255.8         $ 28.0        $ (941.3)      $ 2,451.8
                                           ============== ============= ============= ============== =============== ===============
<FN>
     (a)  From Consolidated column on Exhibit A-5.
</FN>
</TABLE>


<PAGE>
<TABLE>





                                                                                                                         Exhibit A-3
                                                                                                                         (Unaudited)

                                   Nicor Inc.
                  Consolidating Statement of Retained Earnings
                      For The Year Ended December 31, 1999
                                  (Millions)
<CAPTION>

                                                                                                     Discontinued
                                                                                                      Operations,
                                                                                                      Adjustments
                                                         Nicor         Birdsall,        Other            and
                                         Nicor Inc.       Gas            Inc. (a)     Subsidiaries   Eliminations    Consolidated
                                        ------------- --------------  --------------- ------------- --------------- --------------


<S>                                          <C>           <C>             <C>             <C>           <C>              <C>
     Balance at beginning of year            $ 640.2       $ 495.1         $ 138.3         $ (2.5)       $ (630.9)        $ 640.2

     Net income (loss)                         124.4          96.1            16.3            3.1          (115.5)          124.4

     Dividends on common stock                 (73.6)        (99.6)              -              -            99.6           (73.6)

     Dividends on preferred stock               (0.3)         (0.4)              -              -             0.4            (0.3)

     Reacquired and cancelled stock            (20.2)            -               -              -               -           (20.2)

                                        ------------- -------------  -------------- -------------- --------------- ---------------
     Balance at end of year                  $ 670.5       $ 491.2         $ 154.6          $ 0.6        $ (646.4)        $ 670.5
                                        ============= =============  ============== ============== =============== ===============

<FN>
     (a)  From Consolidated column on Exhibit A-6.
</FN>
</TABLE>



<PAGE>
<TABLE>




                                                                                                                        Exhibit A-4
                                                                                                                         (Unaudited)

                                                                          Birdsall, Inc.
                                                                Consolidating Statement of Income
                                                               For the Year Ended December 31, 1999
                                                                            (Millions)
<CAPTION>

                                        Tropical
                                       Shipping &      Birdsall    Seven      Tropic                     Adjustments
                           Birdsall,  Construction    Shipping,    Seas      Equipment     Other            and
                           Inc.       Company, Ltd.      S.A.      Inc.      Leasing    Subsidiaries    Eliminations   Consolidated
                           --------- --------------- ------------- --------- --------- ---------------- -------------- ------------

<S>                          <C>            <C>            <C>        <C>      <C>            <C>            <C>            <C>
Operating revenues           $ 80.6         $ 195.2        $ 12.8     $ 7.1    $     -        $ 65.2         $ (131.0)      $ 229.9
                           --------- --------------- ------------- --------- --------- ---------------- -------------- ------------

Operating expenses
      Operating and
         maintenance           70.8           178.6           7.6       2.6       0.1           59.2           (131.1)        187.8
      Depreciation              5.0             8.9           1.8         -         -            0.3              0.1          16.1
      Taxes, other than
         income taxes           2.7             0.6             -         -         -            0.1                -           3.4
                           --------- --------------- ------------- --------- --------- --------------  --------------- ------------
                               78.5           188.1           9.4       2.6       0.1           59.6           (131.0)        207.3
                           --------- --------------- ------------- --------- --------- --------------  --------------- ------------
Operating income (loss)         2.1             7.1           3.4       4.5      (0.1)           5.6                -          22.6
                           --------- --------------- ------------- --------- --------- --------------  --------------- ------------

Other income
   (expense), net              18.0             4.3             -       0.3       1.8            1.0            (21.6)          3.8
                           --------- --------------- ------------- --------- --------- --------------  --------------- ------------

Income (loss) before
   interest on debt
   and income taxes            20.1            11.4           3.4       4.8       1.7            6.6            (21.6)         26.4

Interest on debt, net
   of amounts capitalized       1.2             1.1          (0.5)     (0.1)     (0.3)          (0.3)               -           1.1

                           --------- --------------- ------------- --------- --------- --------------  --------------- ------------
Income (loss) before
   income taxes                18.9            10.3           3.9       4.9       2.0            6.9            (21.6)         25.3

Income taxes                    6.1             0.1             -       1.9       0.7            0.2                -           9.0
                           --------- --------------- ------------- --------- --------- --------------  --------------- ------------

Net income (loss)            $ 12.8          $ 10.2         $ 3.9     $ 3.0     $ 1.3          $ 6.7          $ (21.6)       $ 16.3
                           ========= =============== ============= ========= ========= ==============  =============== ============
</TABLE>



<PAGE>
<TABLE>




                                                                                                                         Exhibit A-5
                                                                                                                         (Unaudited)

                                                               Birdsall, Inc.
                                                         Consolidating Balance Sheet
                                                             December 31, 1999
                                                                 (Millions)
<CAPTION>

                                                 Tropical
                                                 Shipping &    Birdsall   Seven   Tropic                   Adjustments
                                      Birdsall, Construction  Shipping,  Seas     Equipment   Other          and
                                       Inc.     Company, Ltd.    S.A.     Inc.    Leasing   Subsidiaries  Eliminations  Consolidated
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------

ASSETS

Current assets
<S>                                       <C>           <C>            <C> <C>        <C>          <C>               <C>      <C>
   Cash and cash equivalents              $ 0.2         $ 9.0          $ - $ (0.2)    $ 9.8        $ (0.2)           $ -      $ 18.6
   Short-term investments, at
     cost which approximates market           -          27.0           -     0.7         -           2.0             -         29.7
   Receivables, less allowance
     of $1.0                                0.6          34.6           -     0.5         -           0.4             -         36.1
   Other                                    2.5           2.0           -       -       1.1             -             -          5.6
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------
                                            3.3          72.6           -     1.0      10.9           2.2             -         90.0
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------

Investments in subsidiaries                28.3          28.6           -       -         -           2.2         (59.1)           -
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------

Property, plant and equipment, at cost     88.4         136.7        47.4     0.2         -           5.3           2.8        280.8
   Less accumulated depreciation           50.0          74.3        27.4     0.1         -           3.0           2.8        157.6
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------
                                           38.4          62.4        20.0     0.1         -           2.3             -        123.2
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------

Other assets                                9.1         (28.6)       13.5     5.6      34.9           8.1             -         42.6
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------

                                         $ 79.1       $ 135.0      $ 33.5   $ 6.7    $ 45.8        $ 14.8       $ (59.1)     $ 255.8
                                      ========= ============= =========== ======= ========= ============= ============= ============



LIABILITIES AND CAPITALIZATION

Current liabilities
   Long-term obligations due
      within one year                    $ 22.5           $ -         $ -     $ -       $ -           $ -           $ -       $ 22.5
   Accounts payable                         3.7          15.4         1.5     0.5         -           2.4             -         23.5
   Other                                    0.8           0.1           -       -       0.1           0.2             -          1.2
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------

                                           27.0          15.5         1.5     0.5       0.1           2.6             -         47.2
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------

Deferred credits and other liabilities
   Deferred income taxes                   15.6             -           -       -      23.6             -             -         39.2
   Other                                    1.2           0.4         0.5       -         -           0.2             -          2.3
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------
                                           16.8           0.4         0.5       -      23.6           0.2             -         41.5
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------

Capitalization
   Preferred stock                            -           2.0           -       -         -             -          (2.0)           -
   Common stock                             0.5             -           -     0.8      20.0           2.5         (23.3)         0.5
   Paid-in capital                         12.0             -        25.2     1.0         -           0.9         (27.1)        12.0
   Retained earnings                       22.8         117.1         6.3     4.4       2.1           8.6          (6.7)       154.6
                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------
                                           35.3         119.1        31.5     6.2      22.1          12.0         (59.1)       167.1

                                      --------- ------------- ----------- ------- --------- ------------- ------------- ------------
                                         $ 79.1       $ 135.0      $ 33.5   $ 6.7    $ 45.8        $ 14.8       $ (59.1)     $ 255.8
                                      ========= ============= =========== ======= ========= ============= ============= ============

</TABLE>


<PAGE>
<TABLE>




                                                                                                                         Exhibit A-6
                                                                                                                         (Unaudited)

                                                                     Birdsall, Inc.
                                                      Consolidating Statement of Retained Earnings
                                                          For The Year Ended December 31, 1999
                                                                       (Millions)
<CAPTION>


                                            Tropical
                                           Shipping &   Birdsall    Seven       Tropic                   Adjustments
                              Birdsall,  Construction   Shipping,    Seas      Equipment      Other          and
                                 Inc.    Company, Ltd.    S.A.       Inc.       Leasing    Subsidiaries  Eliminations  Consolidated
                              ---------  ------------- ----------- --------- ------------- ------------- ------------- ------------


<S>                             <C>          <C>           <C>       <C>           <C>           <C>          <C>          <C>
Balance at beginning of year    $ 10.0       $ 120.1       $ 4.0     $ 3.9         $ 0.8         $ 4.7        $ (5.2)      $ 138.3

Net income (loss)                 12.8          10.2         3.9       3.0           1.3           6.7         (21.6)         16.3

Dividends on common stock            -         (13.2)       (1.6)     (2.5)                       (2.8)         20.1             -

                              ---------  ------------- ----------- --------- ------------- ------------- ------------- ------------
Balance at end of year          $ 22.8       $ 117.1       $ 6.3     $ 4.4         $ 2.1         $ 8.6        $ (6.7)      $ 154.6
                              =========  ============= =========== ========= ============= ============= ============= ============

</TABLE>


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                                                                     Exhibit B
                                                                    (Unaudited)





                                   Nicor Inc.
                      Consolidated Financial Data Schedule
                      For the Year Ended December 31, 1999
                                   (Millions)





              1.  Total Assets                           $2,451.8

              2.  Total Operating Revenues                1,615.2

              3.  Net Income                                124.4