UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.   20549
                          FORM 10-Q

     [X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE 
          SECURITIES EXCHANGE ACT OF 1934

          For the Quarterly Period Ended March 31, 1998

                                or

     [ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF    
          THE SECURITIES EXCHANGE ACT OF 1934

                 Commission file number 1-10281

                    Smith Corona Corporation                      
       (Exact name of registrant as specified in its charter)

            Delaware                              51-0286862      
(State or other jurisdiction of               (I.R.S. Employer
 incorporation or organization)              Identification No.)

839 Route 13 South, Cortland, New York 13045
     (Address of principal executive offices)     (Zip Code)

                           (607) 753-6011                        
     (Registrant's telephone number, including area code)


	Indicate by check mark whether the registrant (1) has filed
all reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to
file such reports), and (2) has been subject to such filing
requirements for the past 90 days.
Yes   X  		No      

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

	Indicate by check mark whether the registrant has filed all documents 
and reports required to be filed by Sections 12, 13, or 15(d) of the 
Securities Exchange Act of 1934 subsequent to the distribution of 
securities under a plan confirmed by a court.
Yes   X  		No      

	Indicate the number of shares outstanding of each of the
issuer's classes of common stock, as of the latest practicable
date.

                                             Outstanding at
          Class                                May 4, 1998

Common Stock, par value $.001             2,914,589
per share
SMITH CORONA CORPORATION AND SUBSIDIARIES

INDEX

<TABLE>
<S>													                                               <C>
													                                                  Page

PART I.   FINANCIAL INFORMATION

Item 1.   Consolidated Financial Statements

         		Consolidated Balance Sheets - 
         		March 31, 1998 and June 30, 1997					                   1

         		Consolidated Statements of Operations - For the
         		three and nine months ended March 31, 1998
         		and 1997										                                      2

           Consolidated Statement of Changes in Stockholders'
           Equity - For the nine months ended 
           March 31, 1998									                                 3

           Consolidated Statements of Cash Flows - For the
           nine months ended March 31, 1998 and 1997			            4

           Notes to Consolidated Financial Statements			           5-8


Item 2.   Management's Discussion and Analysis of Results of
          Operations and Financial Condition					                  9-11


PART II.  OTHER INFORMATION

Item 1.   Legal Proceedings								                                11

Item 6.   Exhibits and Reports on Form 8-K					                    11


Signatures												                                             12

Exhibit Index
</TABLE>


            SMITH CORONA CORPORATION AND SUBSIDIARIES
                  CONSOLIDATED BALANCE SHEETS
                     ($ in thousands)

<TABLE>
<CAPTION>

                                   									March 31,		 June 30,
                                    									 1998   		   1997  
<S>                                  									<C>			      <C>
ASSETS											                                       (audited)
  Current assets:
    Cash and cash equivalents				             $24,506		$21,985
    Accounts receivable (net of allowance
      for doubtful accounts of $756 and
      $931, respectively)				                  11,178 	 11,238
    Inventories						                           9,812		 12,627
    Prepaid expenses and other current
      assets							                             3,498		  2,108
    Total current assets					                  48,994 	 47,958

  Property, plant and equipment, net		          5,679		 12,092
  Other assets							                             357		    579

    TOTAL								                             $55,030		$60,629

LIABILITIES AND STOCKHOLDERS' EQUITY
  Current liabilities:
    Trade payables						                      $ 6,128		$ 5,199
    Accrued liabilities					                    8,725		 11,614
    Income taxes payable					                   4,081		  4,100
    Total current liabilities				              18,934		 20,913

  Pension liability						                       4,814		  4,777
  Postretirement benefits				                   4,297		  5,904
  Other long-term liabilities				               2,645		  2,645
    Total liabilities					                     30,690 	 34,239
  Stockholders' equity:
    Common stock-3,071,056 shares
       and 2,754,238 shares issued 
       and outstanding, respectively	        	      3		      3
    Additional paid-in capital			              55,503		 55,164
    Deferred compensation				                    (440)	   (232)
    Accumulated deficit					                  (30,726)	(28,545)
    Total stockholders' equity			              24,340		 26,390
</TABLE>
 
    TOTAL								                             $55,030		$60,629

See accompanying notes to consolidated financial statements. 

             SMITH CORONA CORPORATION AND SUBSIDIARIES
               CONSOLIDATED STATEMENTS OF OPERATIONS
           ($ in thousands, except per share amounts)

<TABLE>
<CAPTION>


                   	   					Three months ended		Nine months ended
						                         March 31,		         March 31,
						                       1998       1997		 1998       1997
<S>						                    <C>		      <C>			 <C>		      <C>
Net sales					               $15,096	$16,905		$46,893	$60,354
Cost of goods sold			         10,600	 13,988		 34,360	 47,396
  Gross margin				             4,496	  2,917		 12,533	 12,958
Selling, general and
  administrative expenses	     7,722	  4,964		 19,758	 12,181
Reorganization (income) costs      -   1,208  	  (249)  6,416
Gain on sale of 
  manufacturing operations	        -	      -		 (3,700)	     -
Other (income) expense		         (49)	     -     (149)    150
Operating income (loss)		     (3,177) (3,255	  (3,127) (5,789)
Interest (income) expense	      (340)	   (89)    (779)    (98)


Loss before income
  taxes and extraordinary 
  gain					                   (2,837) (3,166)  (2,348)	(5,691)
Income taxes				                  70      20		    293	     46
Loss before		
  extraordinary gain		        (2,907)	(3,186)  (2,641)	(5,737)
Extraordinary gain-net		           -	  8,122		    460	  8,122
Net income (loss)		         	$(2,907)$ 4,936  $(2,181)$ 2,385


Earnings (loss) per common 
  share-basic and diluted:

Income (loss) before 
  extraordinary gain		       $ (1.04)$ (1.42) $  (.97)$ (2.55)
Extraordinary gain-net		           -	   3.61		    .16	   3.61
Net income (loss)			         $ (1.04)$  2.19		$  (.81)$  1.06
</TABLE>



See accompanying notes to consolidated financial statements.



SMITH CORONA CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY

For the nine months ended March 31, 1998
($ in thousands)
<TABLE>
<CAPTION>

                                  Additional
                          Common  Paid-In    Deferred     Accumulated
                           Stock  Capital    Compensation Deficit     Total
<S>					                   <C>		  <C>		       <C>			     <C>		      <C>
Balance June 30, 1997      $  3   $55,164      $(232)    $(28,545)  $26,390

Net loss                      -         -          -       (2,181)   (2,181)

Deferred compensation         -       339       (339)           -         -

Amortization of deferred
  compensation                -         -        131            -       131
Balance March 31, 1998     $  3   $55,503      $(440)    $(30,726)  $24,340
</TABLE>

See accompanying notes to consolidated financial statements.


            SMITH CORONA CORPORATION AND SUBSIDIARIES
             CONSOLIDATED STATEMENTS OF CASH FLOWS
                     ($ in thousands)
<TABLE>
<CAPTION>

                                  										 Nine months ended
										                                       March 31,	
                                  										  1998     1997  
<S>										                                 <C>     	<C>
  CASH FLOWS FROM OPERATING ACTIVITIES:
  Net income (loss)							                    $(2,181)	$ 2,385
  Adjustments to reconcile net income
    (loss)  to net cash provided by (used in)
    operating activities:
      Depreciation and amortization			          1,768	   2,708
      Gain on sale of manufacturing operations (3,700)       -
      (Gain) loss on disposition of
        property, plant and equipment	      		     10	    (439)
      Inventory provisions					                  (561)	  1,812
      Pension curtailment gain				                  - 	 (3,394)
      Extraordinary gain						                   (460)	 (8,122)
      Other noncash items 					                    16 	   (132)
      Changes in assets and liabilities:
          Accounts receivable					                (32)	  4,958
          Inventories						                      (592)	  2,517
          Prepaid expenses and
            other current assets				           (1,578)	  1,515
          Other assets						                      (19)	    (85)
          Trade payables						                  1,077 	  1,496
          Accrued liabilities and income taxes
           payable							                      (2,672)	    210
          Postretirement benefits and pension
		 liability						                             (1,570)	 (1,181)
 		Other long-term liabilities				                  -	     337
  Net cash provided by (used in)
    operating activities						                (10,494)   4,585
  CASH FLOWS FROM INVESTING ACTIVITIES:
  Proceeds from the sale of property,
    plant and equipment						                     100 	    466
  Proceeds from the sale of 
    manufacturing operations             					 14,719	       -
  Capital expenditures						                   (1,804)	   (247)
  Net cash provided by
    investing activities	                					 13,015 	    219
  CASH FLOWS FROM FINANCING ACTIVITIES: 
  Payments made to settle liabilities 
    subject to compromise					                      -	 (12,474)
  Net cash used in
    financing activities						                      - 	(12,474)
  Increase (decrease) in 
    cash and cash equivalents					              2,521	  (7,670)
  Cash and cash equivalents:
    Beginning of period					                 	 21,985	  29,929
    End of period 							                     $24,506	 $22,259
</TABLE>

See accompanying notes to consolidated financial statements.

            			SMITH CORONA CORPORATION AND SUBSIDIARIES
           NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (unaudited)
            ($ and shares in thousands, except per share amounts)


NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES

The accompanying interim consolidated financial statements, although not 
necessarily indicative of results of operations for the entire fiscal year, 
include all adjustments of a normal recurring nature which are, in the 
opinion of management, necessary for a fair presentation of the results for 
the periods covered.  They have been prepared by Smith Corona Corporation 
(the "Company") without audit in accordance with the instructions to Form 
10-Q and should be read in conjunction with the consolidated financial 
statements and the notes thereto for the fiscal year ended June 30, 1997 as 
contained in the Company's Annual Report on Form 10-K.

On December 31, 1997, the Company adopted Statement of Financial Accounting 
Standards No. 128, "Earnings Per Share" ("SFAS 128"), which was issued in 
March 1997 and was effective for periods ended after December 15, 1997.  
SFAS 128 simplifies the standards for computing earnings per share ("EPS") 
and makes them comparable to international standards for computing EPS.  
This statement replaces the presentation of primary EPS with presentation 
of basic EPS and requires a dual presentation of basic EPS and diluted EPS 
on the face of the Consolidated Statements of Operations (See Note 5).

NOTE 2 - PETITION FOR REORGANIZATION UNDER CHAPTER 11

On July 5, 1995, the Company filed a voluntary petition for relief under 
Chapter 11 of the United States Bankruptcy Code.  The Company emerged from 
Chapter 11 on February 28, 1997.  From July 5, 1995 to February 28, 1997, 
the Company operated as a debtor-in-possession (See Note 7).

NOTE 3 - CONTINGENCIES

Certain aspects of the Company's past handling and/or disposal of hazardous 
substances have been the subject of investigation by federal and state 
regulatory authorities, or have been the subject of lawsuits filed by such 
authorities or by private parties.  At March 31, 1998 and June 30, 1997, 
the Company had recorded liabilities of approximately $2,770 and $2,952, 
respectively, related primarily to remediation and monitoring of 
environmental sites.  Because of the uncertainties associated with 
assessing environmental matters, the related ultimate liabilities are not 
presently determinable.  However, based on facts presently known, 
management does not believe that these investigations, if resolved 
adversely to the Company, would individually or in the aggregate have a 
material adverse effect on the Company's financial position or results of 
operations.

The Company was the owner and operator of manufacturing facilities in 
Groton, New York (the "Groton Site") and Cortlandville, New York (the 
"Cortlandville Site") and together,  (the "Owner/Operator Sites").  The 
Company's liability, if any, at the Owner/Operator Sites stems from 
groundwater contamination at the Cortlandville Site and soil contamination 
at the Groton Site.  The remediation program at the Cortlandville Site 
consists of round-the-clock pumping and filtering.  The soil venting with a 
soil infiltration injection system for the Groton Site remediation has been 
idled and the remediation program is now reduced to periodic soil and water 
sampling.  To the Company's knowledge, the only future costs that will be 
associated with remediation of those sites are for operation, maintenance, 
monitoring, shutdown, and post-shutdown of the systems.  The Company 
believes that it has set aside adequate reserves for the payment of 
expenses for the ongoing remediation programs at the Groton and 
Cortlandville Sites.  

The Company is also a defendant or plaintiff in various other legal actions 
that have arisen in the ordinary course of its business.  It is the opinion 
of management that the ultimate resolution of these matters and the 
environmental matters discussed above will not have a material adverse 
effect on the Company's financial position or results of operation.


NOTE 4 - INVENTORIES

A summary of inventories, by major classification and net of reserves, is 
as follows:
<TABLE>
<CAPTION>

                            							   March 31,		June 30,
                            							     1998   		  1997  
<S>								                             <C>			     <C>
Raw materials and work-in-process	   $   313   	$ 4,961
Finished goods					                    9,499		    7,666
	Total					                          $ 9,812		  $12,627


NOTE 5 - EARNINGS PER SHARE

The following tables reconcile the numerators and denominators of the basic 
and diluted earnings per share for income (loss) before extraordinary gain 
presented in the Consolidated Statements of Operations:

</TABLE>
<TABLE>
<CAPTION>
  
       		              					  Three months ended March 31, 1998	
							                       Income (loss)	 Shares       	Per-Share
							                      (Numerator)	  (Denominator)	   Amount
<S>								                  <C>			        <C>			         <C>
Basic Earnings per Share
  Income (loss) before 
    extraordinary gain				   $(2,907)		    2,801	         $(1.04)

Effect of dilutive securities
  Warrants						                  (a)		      (a)
  Stock Options					              (b)		      (b)
  Restricted Stock					            -		       (c)	

Diluted Earnings per Share
  Income (loss) before 
    extraordinary gain and 
    effect of dilutive 
    securities				           $(2,907)		    2,801	         $(1.04)



                       							   Nine months ended March 31, 1998	
		                          Income (loss)	   Shares		       Per-Share
                   							  (Numerator)    (Denominator)	   Amount

Basic Earnings per Share
  Income (loss) before 
     extraordinary gain				$(2,641)		      2,718	          $(.97)

Effect of dilutive securities
  Warrants						                (a)		        (a)
  Stock Options					            (b)	     	   (b)
  Restricted Stock					          -		         (c)

Diluted Earnings per Share
  Income (loss) before 
    extraordinary gain and 
    effect of dilutive 
    securities			          $(2,641)		     2,718	           $(.97)
</TABLE>


(a) Warrants to purchase 1,512 shares of common stock at $8.50 per share 
were outstanding but were not included in the computation of diluted 
earnings per share because the exercise price was greater than the 
market price of the common shares.

(b) Options to purchase 156 shares of common stock at $6.13 per share were 
outstanding but were not included in the computation of diluted 
earnings per share because the option price was greater than the 
average market price of the common shares.

(c) Assumed exercise would have anti-dilutive effect in computation.

For comparability purposes, basic and diluted earnings (loss) per common 
and common equivalent share for the three and nine months ended March 31, 
1997 is based on the weighted average number of common shares outstanding 
from February 28, 1997, the date of emergence from bankruptcy proceedings, 
until March 31, 1997 and the effect of considering common stock 
equivalents.

NOTE 6 - SALE OF MANUFACTURING OPERATIONS

On November 24, 1997, the Company completed the sale of its manufacturing 
operations to The MATCO Electronics Group, Inc. ("MATCO") (the "Sale").  In 
addition, the Company entered into a long-term manufacturing agreement with 
MATCO pursuant to which MATCO will manufacture certain Smith Corona brand 
name products, including typewriters and related supplies and accessories.  
The Sale included the purchase by MATCO of (i) certain property, plant and 
equipment used in the manufacturing operations, (ii) all the outstanding 
common stock of Smith Corona de Mexico, S.A. de C.V., the Company's Mexican 
subsidiary, and (iii) raw material and work-in-process inventories.  The 
net proceeds from the Sale, as of March 31, 1998, were $14,719.  The Sale 
resulted in a gain of $3,700.

NOTE 7 - EXTRAORDINARY GAIN

During the nine months ended March 31, 1998, the Company favorably resolved 
bankruptcy claims which resulted in a pre-tax and after-tax extraordinary 
gain of approximately $460.

For the quarter and nine months ended March 31, 1997 the Company made a 
disbursement of $12,474 to the distribution agent for payment of allowed 
general unsecured claims and claims senior to such claims.  Additionally, 
in accordance with the Plan of Reorganization, as of March 31, 1997, 
2,456,634 common shares were issued to allowed general unsecured claim 
holders.  Once disputed general unsecured claims are resolved and allowed, 
such claimants will share, on a pro rata basis, in the aforementioned cash 
pool as well as in 85 percent of the common stock.  On February 28, 1997, 
the Company recorded a value of approximately $9,900 for 85 percent of the 
common stock.  In connection with the Plan of Reorganization going 
effective, certain liabilities recorded as subject to compromise were 
retained by the Company and approximately $30,496 of such liabilities were 
settled which resulted in a pre-tax and after-tax extraordinary gain of 
approximately $8,122.

ITEM 2.		MANAGEMENT'S DISCUSSION AND ANALYSIS OF RESULTS OF  
				OPERATIONS AND FINANCIAL CONDITION

The forward-looking comments in this Management's Discussion and Analysis 
of Results of Operations and Financial Condition are estimates by the 
Company's management of future performance and are subject to a variety of 
risks and uncertainties that could cause actual results to differ from 
management's current expectations.

Results of Operations

Net sales of $15.1 million for the third quarter ended March 31, 1998 
decreased 10.7 percent from last year's third quarter net sales of $16.9 
million.  For the nine month period ended March 31, 1998, net sales were 
$46.9 million, a 22.3 percent decrease from last year's comparable period 
of $60.4 million.  For the three and nine months ended March 31, 1998, net 
sales included newly sourced product sales of $1.5 million and $2.0 
million, respectively.  Net sales decreases in both periods were primarily 
due to overall lower volumes as a result of a shrinking market and the 
Company's June 1997 decision to cease manufacturing of personal word 
processors.  The lower volumes are partially offset by new product sales.  
During the third quarter the Company continued to receive inventory of 
newly sourced products and continued with its advertising and marketing 
programs related to newly sourced products.  The Company's plans to 
significantly expand its product line continues to gain momentum.  Efforts 
are focused on forging and expanding alliances with companies that provide 
technologically advanced products for the small office and home office 
environment but presently do not have a substantial United States market 
presence, and desire to build or increase their United States market 
penetration by selling their products under the well-known "Smith Corona" 
name.  Management believes that the Company is well positioned to leverage 
the strength of its brand name with business products that combine 
functionality and contemporary design.  The Company intends to rely on its 
existing distribution network to become a leading provider of 
technologically advanced products for the small office and home office 
including telephony and facsimile products.  The Company views its new 
products with favorable anticipation considering that the small office and 
home office environment, globally, represents opportunities in growth 
markets.  The Company intends to maintain its core business of distributing 
its product line of typewriters and related supplies and accessories to 
satisfy continuing albeit declining worldwide demand.  The success of the 
Company depends, in part, on its ability to source, market and sell new 
products.  

Gross margin, as a percentage of net sales, was 29.8 percent for the third 
quarter ended March 31, 1998, as compared to 17.3 percent for the third 
quarter ended March 31, 1997.  For the nine months ended March 31, 1998, 
the gross margin as a percentage of net sales was 26.7 percent as compared 
to 21.5 percent last year.  The margin improvements are primarily due to 
prior year's inventory writedowns and a change in sales mix of the 
Company's product line.  Last year's three and nine month periods included 
sales of personal word processors that resulted in a negative impact on 
gross margins.

Selling, general and administrative expenses for the three and nine months 
ended March 31, 1998 were $7.7 million and $19.8 million as compared to 
$5.0 million and $12.2 million for the three and nine months ended March 
31, 1997, respectively. For the three and nine months ended March 31, 1998 
expenses include increased spending of approximately $3.2 million and $6.9 
million, respectively, to support development and advertising of the 
Company's newly sourced products which are offset by a decrease in expenses 
of approximately $.2 million and $2.2 million, respectively, associated 
with the June 1997 change in postretirement benefits and savings in 
employee-related costs.  The Company expects the trend of increased 
spending to support development and advertising of newly sourced products 
to continue. Included in selling, general and administrative expenses for 
the nine months ended March 31, 1997 is a pension plan curtailment gain of 
$3.4 million.

The Company recorded reorganization (income) costs for its bankruptcy 
proceedings of $(.2) million for the nine months ended March 31, 1998, 
compared to $1.2 million and $6.4 million for the three and nine months 
ended March 31, 1997.  This year's income includes the forgiveness of a 
portion of the professional fees that were withheld pending final 
bankruptcy court approval.  Reorganization costs for the three and nine 
months ended March 31, 1997 were primarily professional fees, but included 
$.7 million for the relocation of the Company's world headquarters from New 
Canaan, Connecticut to Cortland, New York.  Additionally, reorganization 
costs for the nine months ended March 31, 1997 include a purchase deposit 
forfeiture of $.5 million and interest income earned on domestic cash 
balances of $.6 million.

On November 24, 1997, the Company completed the sale of its manufacturing 
operations to MATCO (the "Sale").  The Sale generated total net proceeds of 
$14.7 million and resulted in a gain of $3.7 million.  In addition the 
Company entered into a long-term manufacturing agreement with MATCO 
pursuant to which MATCO will manufacture certain Smith Corona brand name 
products, including typewriters and related supplies and accessories.  

For the nine months ended March 31, 1998 the Company recorded an 
extraordinary gain of $.5 million for the favorable resolution of 
bankruptcy claims.  Included in the three and nine months ended March 31, 
1997 is an extraordinary gain of $8.1 million as a result of the Company's 
emergence from Chapter 11 on February 28, 1997 for debt forgiveness.

Financial Condition

The Company's primary source of liquidity and capital resources, on both a 
short- and long-term basis, are cash balances, cash flows generated from 
operations and available borrowing capacity.

During the nine months ended March 31, 1998, the Company's operating 
activities used $10.5 million of cash, primarily as a result of the net 
loss before consideration of the $3.7 million gain on the Sale.  Prepaid 
expenses and other current assets increased $1.6 million as a result of an 
escrow account established for the appeal of an unsettled bankruptcy claim, 
prepaid advertising to support the release of new product and prepayments 
to vendors for inventory.  Trade payables increased primarily as a result 
of purchases of inventory offset by a payment of $1.9 million for 
professional fees that were held back during the bankruptcy proceedings.  
The net change in inventory levels was due primarily to new product 
inventory receipts offset by a decrease of $4.4 million in raw material and 
work-in-process inventories associated with the Sale.  Accrued liabilities  
and income taxes payable decreased $2.7 million due to payment of employee 
related items and customer marketing programs, while the postretirement 
benefits and pension liability also decreased $1.6 million primarily as a 
result of the June 1997 change in participants' contribution structure of 
the postretirement benefit program.

Capital expenditures for the nine months ended March 31, 1998 were $1.8 
million compared to $.3 million in the prior year.  Capital expenditures 
are comprised primarily of new product tooling and progress payments for 
the new information systems hardware and SAP R/3 software.  The Company had 
no material commitments for additional capital expenditures at March 31, 
1998.

The Company believes that its cash and borrowing capabilities will be 
sufficient to meet its operating cash and capital expenditure requirements 
in the foreseeable future

PART II - Other Information

Item 1.	Legal Proceedings

Information required by this item is incorporated by reference from "Note 3 
- Contingencies" in the Notes to the Consolidated Financial Statements 
appearing in this Form 10-Q Quarterly Report.


Item 6.	Exhibits and Reports on Form 8-K

  (a)  Exhibits

27	Financial Data Schedule

	  (b)  Reports on Form 8-K

None		
	

				SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned thereunto duly authorized.









SMITH CORONA CORPORATION




May 14, 1998
                         					By: /s/ John A. Piontkowski
                                  				John A. Piontkowski
                                 					Executive Vice President and
                                 					Chief Financial Officer
                                					(Principal Financial Officer)

                         					By: /s/ Martin D. Wilson
                                 					Martin D. Wilson
                                  				Vice President/Controller
                                					(Principal Accounting Officer) 


                            EXHIBIT INDEX

Exhibit No.		               Description


EX-27		Financial Data Schedule




2