SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                   FORM 10-K/A
        (Mark One)

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

                      For the fiscal year ended December 31, 1996


                                       OR

                  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                  SECURITIES EXCHANGE ACT OF 1934 (NO FEE REQUIRED)

                  For the transition period from         to        .

                           Commission File No. 1-1031

                               RONSON CORPORATION
--------------------------------------------------------------------------------
              (Exact name of registrant as specified in its charter)

               NEW JERSEY                           22-0743290
--------------------------------------------------------------------------------
        (State of incorporation)      (IRS Employer Identification No.)

        CAMPUS DRIVE, P.O. BOX 6707, SOMERSET, N.J.                08875
--------------------------------------------------------------------------------
          (Address of principal executive office)               (Zip Code)

        Registrant's telephone number, including area code:    (908) 469-8300

        Securities registered pursuant to Section 12(g) of the Act:

                                              Name of each exchange
        Title of each class                    on which registered
        -------------------                    -------------------

        Common Stock par value                Nasdaq SmallCap Market
            $1.00 per share

        12% Cumulative Convertible            Nasdaq SmallCap Market
            Preferred Stock
            No par value
<PAGE>
        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   [   ]

        Indicate by check mark if disclosure of  delinquent  filers  pursuant to
        Item 405 of  Regulation  S-K (229.505 of this  chapter) is not contained
        herein,  and  will  not  be  contained,  to  the  best  of  registrant's
        knowledge, in definitive proxy or information statements incorporated by
        reference in Part III of this Form 10-K/A or any  amendment to this Form
        10-K/A.
                                      [ X ] 

        The aggregate market value of voting stock held by non-affiliates of the
        registrant was $5,519,000 as of March 10, 1997.

        As of March 10, 1997,  there were 2,860,961  shares of the  registrant's
        common stock outstanding.
<PAGE>



                                   SIGNATURES

   Pursuant  to the  requirements  of  Section  13 or  15(d)  of the  Securities
   Exchange  Act of 1934,  the Company has duly  caused  this  amendment  to the
   report  to be  signed  on its  behalf  by  the  undersigned,  thereunto  duly
   authorized.



                               RONSON CORPORATION




   Dated:  April 23, 1997          By:      /s/Louis V. Aronson II
                                            ----------------------
                                            Louis V. Aronson II, President and
                                            Chief Executive Officer and Director



   Dated:  April 23, 1997          By:      /s/Daryl K. Holcomb
                                            -------------------
                                            Daryl K. Holcomb, Vice President &
                                            Chief Financial Officer, Controller
                                            and Treasurer


<PAGE>
   FORM 10-K -- ITEM 14 (a) (2) and (d)

   RONSON CORPORATION AND ITS WHOLLY OWNED SUBSIDIARIES

   LIST OF FINANCIAL STATEMENT SCHEDULES

   The amendment includes the following schedules required for Form 10-K for the
   Ronson  Corporation (the "Company") and its wholly owned subsidiaries for the
   fiscal year ended December 31, 1996.

         Schedule I                 Condensed Financial Information
                                            of Company

         Schedule II                Valuation and Qualifying Accounts
<PAGE>
                          INDEPENDENT AUDITORS' REPORT


        The Board of Directors
          Ronson Corporation:

        Under date of March 15, 1997,  we reported on the  consolidated  balance
        sheets of Ronson  Corporation  and  subsidiaries as of December 31, 1996
        and 1995, and the related  consolidated  statements of  operations,  and
        cash flows for each of the years in the three year period ended December
        31,  1996 as  contained  in the annual  report on Form 10-K for the year
        1996. In connection with our audits of the  aforementioned  consolidated
        financial  statements,  we also audited the related financial statements
        schedules as listed in the accompanying index. These financial statement
        schedules  are  the  responsibility  of the  Company's  management.  Our
        responsibility  is to express an  opinion on these  financial  statement
        schedules based on our audits.

        In  our  opinion,  the  related  financial  statement  schedules,   when
        considered in relation to the basic  consolidated  financial  statements
        taken  as a  whole,  present  fairly,  in  all  material  respects,  the
        information set forth therein.


        /s/Demetrius & Company, L.L.C.
        ------------------------------
        DEMETRIUS & COMPANY, L.L.C.

        Wayne, New Jersey
        March 15, 1997
<PAGE>
<TABLE>
<CAPTION>
      SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT
                           RONSON CORPORATION

                            CONDENSED BALANCE SHEETS
                            (in thousands of dollars)

                                                               DECEMBER 31,
                                                            1996         1995
            ASSETS                                        --------     --------
<S>                                                       <C>          <C>
CURRENT ASSETS:
Cash .................................................    $      5     $   --
Other current assets .................................          98           72
                                                          --------     --------
     Total Current Assets ............................         103           72

Property, plant, and equipment .......................         218          231
Less accumulated depreciation and amortization .......         164          206
                                                          --------     --------
                                                                54           25
Other assets .........................................       2,169        3,159
                                                          --------     --------
TOTAL ASSETS .........................................    $  2,326     $  3,256
                                                          ========     ========

            LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
Accounts payable .....................................    $    128     $    127
Other current liabilities ............................         542          618
                                                          --------     --------
     Total Current Liabilities .......................         670          745

Net advances from subsidiaries .......................         446          477

Commitments and Contingencies

STOCKHOLDERS' EQUITY:
Preferred stock ......................................           8            8
Common stock .........................................       1,864        1,821
Additional paid-in capital ...........................      30,345       30,308
Accumulated deficit ..................................     (27,936)     (27,081)
Unrecognized net loss on pension plans ...............      (1,441)      (1,403)
Cumulative foreign currency translation adjustment ...         (36)         (26)
                                                          --------     --------
                                                             2,804        3,627
Less cost of treasury shares:
     1996, 62,105 and 1995, 62,087  common shares ....       1,594        1,593
                                                          --------     --------
                                                             1,210        2,034
                                                          --------     --------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY ...........    $  2,326     $  3,256
                                                          ========     ========

See notes to condensed financial statements.
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
      SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT
                             RONSON CORPORATION

                       CONDENSED STATEMENTS OF OPERATIONS
                            (in thousands of dollars)


                                                        YEAR ENDED DECEMBER 31,
                                                      1996        1995       1994
                                                    -------     -------    -------
<S>                                                 <C>         <C>        <C>
Management administration (from wholly
    owned subsidiaries eliminated
    in consolidation) ..........................    $ 1,734     $ 1,925    $ 1,735
                                                    -------     -------    -------

Costs and expenses:
    General and administrative expenses ........      1,292       1,338      1,354
    Interest expense (includes inter-
      company interest expense of $120,
      $38 and $31 in 1996, 1995 and
      1994, respectively, eliminated in
      consolidation) ...........................        157          76         71
    Non-operating expense - net ................        136         134         35
                                                    -------     -------    -------
                                                      1,585       1,548      1,460
                                                    -------     -------    -------

EARNINGS BEFORE INCOME TAXES AND
    EQUITY IN NET EARNINGS (LOSS)
    OF SUBSIDIARIES ............................        149         377        275

Income tax benefits ............................         20          81        198

Equity in net earnings (loss) of subsidiaries
    (includes loss from  discontinued operations
    of $1,190 and $860 in 1996 and 1995,
    respectively) ..............................     (1,024)        182        601
                                                    -------     -------    -------

NET EARNINGS (LOSS) ............................    $  (855)    $   640    $ 1,074
                                                    =======     =======    =======




See notes to condensed financial statements.
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
           SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT
                               RONSON CORPORATION

                       CONDENSED STATEMENTS OF CASH FLOWS
                            (in thousands of dollars)

                                                       YEAR ENDED DECEMBER 31,
                                                    1996        1995        1994
                                                  -------     -------     -------
<S>                                               <C>         <C>         <C>
Cash Flows from Operating Activities:
Net earnings (loss) ..........................    $  (855)    $   640     $ 1,074
Adjustments to reconcile net earnings
  (loss) to net cash used in
  operating activities:
  Equity in net (earnings) loss
    of subsidiaries ..........................      1,024        (182)       (601)
  Depreciation and amortization ..............         14          12          21
  Deferred income tax benefit ................        (48)        (15)        (40)
  Increase (decrease) in cash from changes in:
    Other current assets .....................        (35)         23          (4)
    Accounts payable and other current
      liabilities ............................        (26)       (235)         45
  Increase (decrease) in net advances from
    subsidiaries .............................        (31)      1,468      (1,038)
  Net change in pension-related accounts .....        (31)     (1,674)        298
  Other ......................................        (39)        (55)       (123)
                                                  -------     -------     -------
     Net cash used in
        operating activities .................        (27)        (18)       (368)
                                                  -------     -------     -------

Cash Flows from Investing Activities:
Net cash used in investing activities,
  capital expenditures .......................        (42)         (3)        (16)
                                                  -------     -------     -------

Cash Flows from Financing Activities:
  Exercise of stock options ..................         80          31           4
  Payments of preferred dividends ............       --          --           (92)
  Payments of leases .........................         (6)        (10)        (14)
                                                  -------     -------     -------
     Net cash provided by (used in)
        financing activities .................         74          21        (102)
                                                  -------     -------     -------
Net increase (decrease) in cash ..............          5        --          (486)

Cash at beginning of year ....................       --          --           486
                                                  -------     -------     -------

Cash at end of year ..........................    $     5     $  --       $  --
                                                  =======     =======     =======

See notes to condensed financial statements.
</TABLE>
<PAGE>
           SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT
                               RONSON CORPORATION

    NOTES TO CONDENSED FINANCIAL STATEMENTS

    NOTE A:       Condensed Financial Statements.

         The  accompanying  financial  statements  should be read in conjunction
    with  the  consolidated  financial  statements  of  the  Registrant,  Ronson
    Corporation (the "Company") and its  subsidiaries  included in the Company's
    Annual Report on Form 10-K for the year 1996.

         The Company's  wholly owned  subsidiaries  in the  condensed  financial
    statements are accounted for by the equity method of accounting.

         The Company has authorized  5,000,000 shares of preferred stock with no
    par value.  Outstanding shares of 12% Cumulative Convertible Preferred Stock
    were 837,595 and 847,308 at December 31, 1996 and 1995, respectively. (Refer
    to Note I below.)

         The Company has authorized 11,848,106 shares of common stock with a par
    value of  $1.00,  of which  1,801,834  and  1,758,806  were  outstanding  at
    December 31, 1996 and 1995, respectively.


    NOTE B:       Debt.

         In 1993, the Company  guaranteed the debts of one of its  subsidiaries,
    Ronson Aviation, Inc. ("Ronson Aviation"), to the Bank of New York, National
    Community Division ("BONY/NCD").  At December 31, 1996, the total amount due
    to BONY/NCD by Ronson Aviation was $348,000.

         In January 1995, Ronson Consumer Products  Corporation ("RCPC") entered
    into an agreement with Summit Bank ("Summit"),  formerly United Jersey Bank,
    for a Revolving  Loan and a Term Loan (in the original  amount of $225,000).
    On March 6, 1997,  RCPC and Summit  extended  RCPC's  Revolving Loan by over
    three years to June 30, 2000.  The Revolving  Loan provides a line of credit
    up  to  $2,500,000   (an  increase  in  1997  of  $500,000  from  the  prior
    $2,000,000).  The Company  guaranteed  the debts of RCPC to Summit under the
    Revolving  Loan and Term Loan. At December 31, 1996,  the amount due by RCPC
    to Summit under the Revolving Loan and Term Loan was $1,110,000.

         In November 1995, Ronson Corporation of Canada, Ltd.  ("Ronson-Canada")
    entered into an agreement with Canadian  Imperial Bank of Commerce  ("CIBC")
    for a line of credit of  C$250,000.  At December 31, 1996,  the total amount
    due  by  Ronson-Canada  to  CIBC  under  the  line  of  credit  was  $76,000
    (C$104,000). The line of credit is guaranteed by the Company.

         On December 1, 1995,  the Company and RCPC entered into a Mortgage Loan
    agreement with Summit in the amount of $1,300,000.  The loan, with a balance
    of $1,276,000  at December 31, 1996,  is secured by a first  mortgage on the
    land,  buildings  and  improvements  of RCPC and is payable in sixty monthly
    installments  of $11,689,  including  interest,  and a final  installment on
    December 1, 2000 of  $1,152,000.  The loan bears interest at a fixed rate of
    8.75%.
<PAGE>
         The Company has  guaranteed  the loans of Ronson  Aviation from various
    lenders for Ronson Aviation's purchase of specific aircraft.  The guarantees
    outstanding  at December 31, 1996 were provided to Summit and Cessna Finance
    Corporation.  The total outstanding amount of these Company-guaranteed loans
    to Ronson Aviation at December 31, 1996, was $1,410,000.

    NOTE C:       Other Assets.
<TABLE>
<CAPTION>

                                                 December 31,
                                                (in thousands)
                                                 1996    1995
                                               ------  ------
<S>                                            <C>     <C>
    Investment in subsidiaries                 $1,774  $2,829
    Intangible pension assets                     159     186
    Other                                         236     144
                                               ------  ------
                                               $2,169  $3,159
                                               ======  ======
</TABLE>
         Investment in subsidiaries is eliminated in consolidation.  The Company
    is  amortizing  the  intangible   pension  assets  in  accordance  with  the
    provisions of Statement of Financial Accounting Standards ("SFAS") #87.


    NOTE D:       Net Advances from Subsidiaries.

         The net advances from subsidiaries balances of $446,000 and $477,000 at
    December 31, 1996 and 1995, respectively, were eliminated in consolidation.


    NOTE E:       Unrecognized Net Loss on Pension Plans.

         SFAS #87 requires that if the  additional  minimum  liability  recorded
    exceeds  unrecognized prior service cost and the unrecognized net obligation
    at transition,  that difference, an unrecognized net loss, is to be reported
    as a separate component of Stockholders'  Equity. This unrecognized net loss
    is being amortized over future periods as a component of pension expense.


    NOTE F:       Commitments and Contingencies.

         On  February  28,  1997,  the  Ronson   Corporation   Retirement   Plan
    ("Retirement  Plan")  completed the sale of its Salisbury,  North  Carolina,
    land for cash proceeds, net of related expenses, of about $800,000. The land
    had  previously  been valued in the  Retirement  Plan assets,  for financial
    reporting purposes, at the appraised value of $675,000.  The excess of about
    $125,000 of the net proceeds  from the sale over the prior  appraised  value
    has  increased  the Plan Assets at Fair Value at December 31, 1996.  The net
    proceeds  of the sale of the  property  has  also  satisfied  a  substantial
    portion of a settlement  with the United States  Department of Labor ("DOL")
    and the Internal Revenue Service ("IRS") as described below.
<PAGE>
         On December 30, 1994, the Company  agreed to a settlement  with the DOL
    and on  February  3,  1995,  the  Company  agreed  to a  settlement  with an
    appellate  officer  of  the  IRS,  which  was  accepted  on  behalf  of  the
    Commissioner of the IRS on March 7, 1995,  related to the 1991  contribution
    by the Company of unencumbered land in Salisbury,  North Carolina,  not used
    in operations,  to the Retirement Plan. The settlements with the DOL and IRS
    settled all matters  arising  from the IRS  examination  of the  information
    return,  Form 5500, of the Retirement Plan for the years ended June 30, 1991
    and June 30, 1992.  Under the terms of the settlements with the IRS and DOL,
    the North Carolina land  previously  contributed  remained in the Retirement
    Plan. A consent  judgment with the DOL in the amount of $855,194 was entered
    against the  Company,  with  simple  interest at the rate of 4.72% per year,
    compounded  annually,  on December 30, 1994.  Payment of the judgment amount
    was  stayed,  and no  collection  action  would be taken if the  Company met
    certain terms.  Further,  a substantial amount of the judgment was satisfied
    by the net proceeds of about  $800,000  from the February 28, 1997,  sale of
    the North Carolina land by the Retirement Plan.

         In addition, in accordance with the terms of the settlements,  in March
    1997, the Company transferred the balance of about $52,000 held in an escrow
    account  to  the  Retirement  Plan,  satisfying  a  further  portion  of the
    settlement  amount. The balance of the settlements,  approximately  $92,000,
    will be paid by the Company to the Retirement Plan in 1997.

         On August 31, 1995,  the Company  received a General Notice Letter from
    the United States Environmental  Protection Agency ("USEPA"),  notifying the
    Company  that the USEPA  considered  the Company one of about four  thousand
    Potentially  Responsible  Parties  ("PRP's") for waste  disposed of prior to
    1980 at a landfill in Monterey Park, California,  which the USEPA designated
    as a Superfund site ("Site"). The USEPA identified manifests dated from 1974
    through 1979 which allegedly indicate that waste originating at the location
    of  the  Company's  former  Duarte,  California,  hydraulic  subsidiary  was
    delivered to the Site.  The Company sold the Duarte,  California,  hydraulic
    subsidiary to the Boeing  Corporation  in 1981. As a result of  successfully
    challenging the USEPA's  original  volumetric  allocation,  on September 29,
    1995,  the USEPA  reduced  the  volume  of waste  attributed  to the  Duarte
    facility, Ronson Hydraulic Units Corporation  ("RHUCOR-CA"),  and determined
    the volume to be "de  minimis".  In  addition,  counsel  for this matter has
    informed the Company that factual arguments are available that could further
    reduce the amount of waste attributed to the hydraulic subsidiary,  and that
    arguments  also exist that the subsequent  owners of the facility  should be
    required to pay a  significant  portion,  or possibly  all, of the costs the
    USEPA determines to be due as a result of RHUCOR-CA's waste having been sent
    to the Site.  Although the Company's final  contribution  amount, if any, is
    not yet  determinable,  in the General Notice  Letter,  the USEPA offered to
    partially  settle the matter if the Company paid $212,000,  which would have
    been full  settlement  of the Fifth  Partial  Consent  Decree.  This  offer,
    however,  was made  prior to the  USEPA  reduction  of the  volume  of waste
    allocated to RHUCOR-CA and prior to the USEPA  determination  that the waste
    volume is "de minimis".  Because the USEPA has determined that the volume of
    waste  generated by the facility and sent to the Site is "de  minimis",  and
    because  the USEPA has sent a General  Notice  Letter to another PRP for the
    same waste,  the Company  believes  that the cost,  if any,  will not have a
    material effect on the Company's financial position.
<PAGE>
         The Company is the Defendant in a product  liability lawsuit pending in
    the  Superior  Court of  Wilkinson  County,  Georgia,  entitled,  PRINEST G.
    HAMMOND AND SCARLETT W. HAMMOND, AS PARENTS,  GUARDIANS, AND NEXT FRIENDS OF
    FABIAN  GAYLE  HAMMOND,  A MINOR,  AND PRINEST G.  HAMMOND  AND  SCARLETT W.
    HAMMOND,  INDIVIDUALLY,  V. RONSON  CORPORATION,  in which  Plaintiffs  seek
    damages for an incident that  allegedly  occurred in December  1994,  when a
    spark from an unidentified  cigarette lighter ignited the clothing of Fabian
    Gayle Hammond after he had allegedly  allowed lighter fluid to leak onto his
    pants.  The case was filed in June 1996.  The  Plaintiffs  seek  substantial
    special damages and punitive damages. Discovery has not been completed, and,
    therefore,  the  Company's  counsel  is unable to  render an  opinion  about
    whether the  likelihood of an  unfavorable  outcome is either  "probable" or
    "remote".  However,  counsel for the Company  has advised  that  substantial
    defenses  exist and is  vigorously  defending  this  litigation.  Management
    believes that the claim is without  merit and a loss, if any,  would be well
    within the limits of insurance coverage.

         The  Company  is  involved  in  various  other   lawsuits  and  claims.
    Management  believes that the outcome of these  lawsuits and claims will not
    have a material adverse effect on the Company's financial position.

         The Company has an employment  contract  with an officer.  The contract
    expires on December 31, 1998.  Base  salaries in the years 1997 and 1998 are
    $462,405  and  $494,773,   respectively,   and  the  contract  provides  for
    additional compensation and benefits, including a death benefit equal to two
    years' salary.

         Largely as the result of increased cost of product liability insurance,
    the Company has secured substantially smaller amounts of liability insurance
    than it had purchased prior to 1987.  While the Company has never settled or
    been  liable  for  claims  for  amounts  in excess of the  reduced  level of
    coverage  now  available,  the  present  level  of  insurance  represents  a
    potential exposure for the Company.


    NOTE G:       Income Taxes.

         The  Company and its  domestic  subsidiaries  have  elected to allocate
    consolidated  federal income taxes on the separate return method. Under this
    method of  allocation,  income tax expenses  (benefits) are allocated to the
    Company  and each  subsidiary  based on its  taxable  income  (loss) and net
    operating loss carryforward.

         Effective  January 1, 1993, the Company adopted SFAS #109,  "Accounting
    for Income  Taxes".  Under SFAS  #109,  the  Company is to record a deferred
    income tax asset for net operating  loss and credit  carryforwards  when the
    ultimate  realization  is more likely than not. In 1996,  1995 and 1994, the
    Company and its  subsidiaries  recorded  net  deferred  income tax assets of
    $390,000, $686,000 and $354,000, respectively, of which $48,000, $15,000 and
    $40,000 were allocated to the Company.


    NOTE H:       Statement of Cash Flows.

         Certificates of deposit that have a maturity of 90 days or more are not
    considered  cash  equivalents  for  purposes of the  accompanying  Condensed
    Statements of Cash Flows.
<PAGE>
    NOTE I:       Subsequent Event.

         On November 15, 1996,  the Company issued an Offer to owners of its 12%
    Cumulative Convertible Preferred Stock to exchange their shares of preferred
    stock for shares of common  stock at the rate of 1.7 shares of common  stock
    for each share of preferred.  The Company did not accept any of the tendered
    preferred  shares for exchange prior to December 31, 1996,  and,  therefore,
    the effects of the Exchange  Offer have not been  included in the  Company's
    Condensed  Balance Sheets or Condensed  Statements of Operations at December
    31, 1996.

         In 1997, through March 10, 1997, the Company accepted 623,016 shares of
    preferred stock for exchange under the Company's  November 15, 1996 Exchange
    Offer. As a result,  on March 10, 1997, the Company has outstanding  214,579
    shares of preferred stock and 2,860,961 shares of common stock.

         If on  December  31,  1996,  the  Company had  accepted  these  623,016
    preferred  shares and issued the 1,059,127  common  shares in exchange,  the
    aggregate  dividends  in  arrears  at  December  31,  1996  would  have been
    approximately $192,000, a reduction of $556,000.

         If the shares had been  exchanged  on  January  1, 1996,  the  Earnings
    (Loss) per Common Share in the year ended December 31, 1996, would have been
    as follows:
<TABLE>
<CAPTION>
<S>                                                      <C>
         Assuming no dilution:
           Earnings from continuing operations.......... $  0.10
           Loss from discontinued operations............   (0.42)
                                                         -------
           Net loss..................................... $ (0.32)
                                                         ======= 

         Assuming full dilution:
           Earnings from continuing operations.......... $  0.10
           Loss from discontinued operations............   (0.42)
                                                         -------
           Net loss..................................... $ (0.32)
                                                         ======= 
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
                                              RONSON CORPORATION
                                       AND ITS WHOLLY OWNED SUBSIDIARIES

                                SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
                                           (in thousands of dollars)

        Column A                 Column B                 Column C                 Column D          Column E
        --------                 --------                 --------                 --------          --------
                                                          Additions
                                                          ---------
                                 Balance at      Charged to     Charged to                           Balance
                                 Beginning       Costs and        Other                              at End
      Description                of Period       Expenses        Accounts         Deductions        of Period
      -----------                ---------       --------        --------         ----------        ---------
<S>                               <C>               <C>            <C>             <C>               <C> 
Allowance for doubtful
  accounts:

     Year Ended 12/31/96          $   86            $46              -             $ 68 (1)             $64

     Year Ended 12/31/95              95             20              -               29 (1)              86

     Year Ended 12/31/94              89             29              -               23 (1)              95


Valuation allowance for
     deferred income
     tax assets:

     Year Ended 12/31/96          $3,902              -            $523            $390 (2)          $4,035

     Year Ended 12/31/95           4,783              -              -              881 (2)           3,902

     Year Ended 12/31/94           5,648              -              -              865 (2)           4,783


(1)     Allowance  for  doubtful  accounts -  primarily  uncollectible  accounts
        written off.

(2)     Valuation  allowance for deferred income tax assets - due to utilization
        of credits  and  carryforwards,  to changes in the  deferred  income tax
        assets and to recognition of net deferred income tax assets.
</TABLE>