14
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                    FORM 10-Q


                     QUARTERLY REPORT PURSUANT TO SECTION 13
                     OF THE SECURITIES EXCHANGE ACT OF 1934




                 For the Quarterly Period Ended  October 2, 1999
                         Commission file number 1-11793



                              THE DIAL CORPORATION
             (Exact Name of Registrant as Specified in its Charter)



     DELAWARE                                                      51-0374887
(State  or  Other  Jurisdiction  of                         (I.R.S.  Employer
Incorporation  or  Organization)                         Identification  No.)

15501  NORTH  DIAL  BOULEVARD
SCOTTSDALE,  ARIZONA                                             85260-1619
(Address  of  Principal  Executive  Offices)                    (Zip  Code)

Registrant's  Telephone  Number,  Including  Area  Code  (480)  754-3425

Indicate  by  check  mark  whether the registrant (1) has filed all Exchange Act
reports  required to be filed by Section 13 or 15 (d) of the Securities Exchange
Act  of  1934  during  the preceding 12 months, and (2) has been subject to such
filing  requirements  for  the  past  90  days.

               Yes          X                    No
                       -----------                       -----------

The  number  of shares of Common Stock, $.01 par value, outstanding as the close
of  business  on  November  12,  1999  was  105,375,827.
<PAGE>
PART  I.  FINANCIAL  INFORMATION
ITEM  1.  FINANCIAL  STATEMENTS

<TABLE>
<CAPTION>

                                  THE DIAL CORPORATION
                               CONSOLIDATED BALANCE SHEET
                            (000 omitted, except share data)

                                           (Unaudited)

                                                             October 2,    December 31,
<S>                                                        <C>           <C>
                                                                  1999            1998
                                                           ------------  --------------
ASSETS
Current Assets:
  Cash and cash equivalents . . . . . . . . . . . . . . .  $     7,920   $      12,405
  Receivables, less allowance of $6,653 and $7,378. . . .       81,744          56,477
  Inventories . . . . . . . . . . . . . . . . . . . . . .      175,775         155,441
  Deferred income taxes . . . . . . . . . . . . . . . . .       15,870          13,156
  Other current assets. . . . . . . . . . . . . . . . . .        5,629           1,634
                                                           ------------  --------------

     Total current assets . . . . . . . . . . . . . . . .      286,938         239,113

Property and equipment, net . . . . . . . . . . . . . . .      288,912         281,302
Deferred income taxes . . . . . . . . . . . . . . . . . .       76,608          82,227
Intangibles, net. . . . . . . . . . . . . . . . . . . . .      530,033         545,999
Other assets. . . . . . . . . . . . . . . . . . . . . . .       34,854          26,734
                                                           ------------  --------------

                                                           $ 1,217,345   $   1,175,375
                                                           ============  ==============
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
  Trade accounts payable. . . . . . . . . . . . . . . . .  $   121,009   $     123,911
  Short-term borrowings . . . . . . . . . . . . . . . . .       56,889          10,389
  Income taxes payable. . . . . . . . . . . . . . . . . .       28,157           9,685
  Other current liabilities . . . . . . . . . . . . . . .       98,183         106,663
                                                           ------------  --------------

     Total current liabilities. . . . . . . . . . . . . .      304,238         250,648

Long-term debt. . . . . . . . . . . . . . . . . . . . . .      239,246         280,223
Pension and other benefits. . . . . . . . . . . . . . . .      240,554         245,981
Other liabilities . . . . . . . . . . . . . . . . . . . .        6,873           8,298
                                                           ------------  --------------
     Total liabilities. . . . . . . . . . . . . . . . . .      790,911         785,150
                                                           ------------  --------------

Stockholders' Equity:
  Preferred stock, $.01 par value, 10,000,000 shares
    authorized; no shares issued and outstanding. . . . .           __              __
  Common stock, $.01 par value, 300,000,000 shares
    authorized; 105,334,715 and 104,355,018 shares issued        1,053           1,044
  Additional capital. . . . . . . . . . . . . . . . . . .      452,076         450,767
  Retained income . . . . . . . . . . . . . . . . . . . .      167,441         105,011
  Accumulated other comprehensive income. . . . . . . . .       (8,449)         (8,949)
  Unearned employee benefits. . . . . . . . . . . . . . .     (101,614)       (129,111)
  Treasury stock, 2,968,512 and 1,176,082 shares held . .      (84,073)        (28,537)
                                                           ------------  --------------
     Total stockholders' equity . . . . . . . . . . . . .      426,434         390,225
                                                           ------------  --------------

                                                           $ 1,217,345   $   1,175,375
                                                           ============  ==============
</TABLE>


See  Notes  to  Consolidated  Financial  Statements.

<PAGE>
<TABLE>
<CAPTION>

                              THE DIAL CORPORATION
          STATEMENT OF CONSOLIDATED OPERATIONS AND COMPREHENSIVE INCOME
                      (000 omitted, except per share data)


                                                            (Unaudited)
                                                          Quarter Ended
                                                          ---------------
                                                     October 2,     October 3,
                                                        1999           1998
                                                 ---------------  ------------
<S>                                              <C>              <C>
Net sales . . . . . . . . . . . . . . . . . . .  $      437,055   $   383,909
                                                 ---------------  ------------

Costs and expenses:
   Cost of products sold. . . . . . . . . . . .         220,094       195,450
   Selling, general and administrative expenses         161,346       141,315
                                                 ---------------  ------------

                                                        381,440       336,765
                                                 ---------------  ------------


Operating income. . . . . . . . . . . . . . . .          55,615        47,144

Interest and other expenses . . . . . . . . . .           8,004         5,512
Earnings (Loss) of Joint Venture. . . . . . . .            (390)
                                                 ---------------  ------------


Income before income taxes. . . . . . . . . . .          47,221        41,632
Income taxes. . . . . . . . . . . . . . . . . .          16,472        14,904
                                                 ---------------  ------------

NET  INCOME . . . . . . . . . . . . . . . . . .  $       30,749   $    26,728
                                                 ===============  ============

NET INCOME PER SHARE -- BASIC . . . . . . . . .  $         0.31   $      0.27
                                                 ===============  ============

NET INCOME PER SHARE -- DILUTED . . . . . . . .  $         0.31   $      0.27
                                                 ===============  ============

Weighted average basic shares outstanding . . .          98,347        98,562
     Weighted average equivalent shares . . . .           1,783         1,733
                                                 ---------------  ------------

Weighted average diluted shares outstanding . .         100,130       100,295
                                                 ===============  ============

NET INCOME. . . . . . . . . . . . . . . . . . .  $       30,749   $    26,728
Other comprehensive income (loss) net of tax:
     Foreign currency translation adjustment. .             (14)         (533)
                                                 ---------------  ------------
COMPREHENSIVE INCOME. . . . . . . . . . . . . .  $       30,735   $    26,195
                                                 ===============  ============
</TABLE>



See  Notes  to  Consolidated  Financial  Statements.

<PAGE>
<TABLE>
<CAPTION>


                                THE DIAL CORPORATION
           STATEMENT OF CONSOLIDATED OPERATIONS AND COMPREHENSIVE INCOME
                        (000 omitted, except per share data)


                                                               (Unaudited)
                                                             Nine Months Ended
                                                            -------------------
                                                       October 2,        October 3,
                                                         1999              1998
                                                  -------------------  ------------
<S>                                               <C>                  <C>
Net sales. . . . . . . . . . . . . . . . . . . .  $        1,266,315   $ 1,085,730
                                                  -------------------  ------------

Costs and expenses:
   Cost of products sold . . . . . . . . . . . .             633,728       557,818
   Selling, general and administrative expenses.             473,479       395,463
                                                  -------------------  ------------

                                                           1,107,207       953,281
                                                  -------------------  ------------


Operating income . . . . . . . . . . . . . . . .             159,108       132,449

Interest and other expenses. . . . . . . . . . .              24,651        14,897
Earnings (Loss) of Joint Venture . . . . . . . .                (390)
                                                  -------------------   -----------

Income before income taxes . . . . . . . . . . .             134,067       117,552
Income taxes . . . . . . . . . . . . . . . . . .              47,999        42,306
                                                  -------------------  ------------

NET  INCOME. . . . . . . . . . . . . . . . . . .  $           86,068   $    75,246
                                                  ===================  ============

NET INCOME PER SHARE -- BASIC. . . . . . . . . .  $             0.87   $      0.77
                                                  ===================  ============

NET INCOME PER SHARE -- DILUTED. . . . . . . . .  $             0.86   $      0.75
                                                  ==================   ============

Weighted average basic shares outstanding. . . .              98,570        98,217
     Weighted average equivalent shares. . . . .               2,074         2,204
                                                  -------------------  ------------

Weighted average diluted shares outstanding. . .             100,644       100,421
                                                  ===================  ============

NET INCOME . . . . . . . . . . . . . . . . . . .  $           86,068   $    75,246
Other comprehensive income (loss) net of tax:
     Foreign currency translation adjustment . .                 371          (666)
     Minimum pension liability adjustment. . . .                 129           (17)
                                                  ------------------   ------------
Other comprehensive income (loss). . . . . . . .                 500          (683)
                                                  -------------------  ------------
COMPREHENSIVE INCOME . . . . . . . . . . . . . .  $           86,568   $    74,563
                                                  ===================  ============
</TABLE>



See  Notes  to  Consolidated  Financial  Statements.

<PAGE>
<TABLE>
<CAPTION>


                                 THE DIAL CORPORATION
                         STATEMENT OF CONSOLIDATED CASH FLOWS
                                     (000 omitted)


                                                                   (Unaudited)
                                                                Nine Months Ended
                                                               -------------------
                                                          October 2,        October 3,
                                                             1999              1998
                                                     -------------------  ------------
<S>                                                  <C>                  <C>
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES:
Net income. . . . . . . . . . . . . . . . . . . . .  $           86,068   $    75,246
Adjustments to reconcile net income to net cash
 Provided by operating activities:
  Depreciation and amortization . . . . . . . . . .              31,915        25,990
  Deferred income taxes . . . . . . . . . . . . . .               2,906         (102)
  Change in operating assets and liabilities:
   Receivables. . . . . . . . . . . . . . . . . . .             (50,242)      (14,139)
   Inventories. . . . . . . . . . . . . . . . . . .             (20,334)       (7,877)
   Trade accounts payable . . . . . . . . . . . . .              (2,902)       (8,522)
   Other assets and liabilities, net. . . . . . . .              14,848        (9,085)
                                                     -------------------  ------------

Net cash provided by operating activities . . . . .              62,259        61,511
                                                     -------------------  ------------

CASH FLOWS USED BY INVESTING ACTIVITIES:
Capital expenditures. . . . . . . . . . . . . . . .             (34,508)      (27,348)
Acquisition of business, net of cash acquired . . .              (1,954)     (270,763)
Proceeds from sale of assets. . . . . . .                                      10,053
                                                     -------------------  ------------

Net cash used by investing activities . . . . . . .             (36,462)     (288,058)
                                                     -------------------  ------------

CASH FLOWS PROVIDED (USED) BY FINANCING ACTIVITIES:
Net change in long-term borrowings. . . . . . . . .             (40,977)      210,259
Common stock purchased for treasury . . . . . . . .             (53,821)      (10,231)
Net change in short-term bank loans . . . . . . . .              46,500          (873)
Dividends paid on common stock. . . . . . . . . . .             (23,636)      (23,592)
Cash proceeds from stock options. . . . . . . . . .              16,677        15,030
Net change in receivables sold. . . . . . . . . . .              24,975        31,100
                                                     -------------------  ------------

Net cash provided (used) by financing activities. .             (30,282)      221,693
                                                     -------------------  ------------

Net decrease in cash and cash equivalents . . . . .              (4,485)       (4,854)
Cash and cash equivalents, beginning of year. . . .              12,405        10,089
                                                     -------------------  ------------

CASH AND CASH EQUIVALENTS, END OF PERIOD. . . . . .  $            7,920   $     5,235
                                                     ===================  ============
</TABLE>



See  Notes  to  Consolidated  Financial  Statements.


<PAGE>
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE  A.  BASIS  OF  PREPARATION

The  Consolidated  Financial  Statements of The Dial Corporation ("the Company")
include  the  accounts  for  the  Company  and  all  of  its subsidiaries.  This
information  should  be  read  in  conjunction with the financial statements set
forth  in  The Dial Corporation Annual Report to Stockholders for the year ended
December  31,  1998.

Accounting  policies  utilized  in  the preparation of the financial information
herein  presented  are  the  same as set forth in the Company's annual financial
statements  except  as modified for interim accounting policies which are within
the guidelines set forth in Accounting Principles Board Opinion No. 28, "Interim
Financial  Reporting."  The  interim  consolidated  financial  statements  are
unaudited.  In  the opinion of management, all adjustments, consisting of normal
recurring  accruals,  necessary  to  present fairly the financial position as of
October  2,  1999, the results of operations and cash flows for the quarters and
nine  months  ended  October  2,  1999  and  October 3, 1998 have been included.
Interim  results  of operations are not necessarily indicative of the results of
operations  for  the  full  year.

At  October  2,  1999,  there were 105,334,715 shares of common stock issued and
98,426,532  shares outstanding.  At October 2, 1999 and October 3, 1998, a total
of  3,939,671 and 4,495,785, respectively, of the issued shares were held by the
Employee  Equity  Trust.  At  October  2,  1999  and October 3, 1998, a total of
2,968,512  and  559,779,  respectively,  shares  were  held  in  treasury by the
Company.  The  shares held in treasury at October 2, 1999 include 218,725 shares
valued  at  $5.2 million purchased by the Company as part of a small shareholder
selling/repurchasing  program  executed  during  the  first  half  of  1998  and
2,558,350  shares  valued  at  $74.9  million  as  part  of  the Company's stock
repurchase  program.

In  June  1998,  the FASB issued Statement of Financial Accounting Standards No.
133  "Accounting  for  Derivative Instruments and Hedging Activities" ("SFAS No.
133").  SFAS  No.  133  requires  all  derivatives to be recorded on the balance
sheet at fair value and provides a comprehensive and consistent standard for the
recognition  and measurement of derivatives and hedging activities.  The Company
is  studying  the  application  of  this new Statement.  This Statement shall be
effective  for  annual  periods  beginning  after  June  15,  2000.

NOTE  B.  ACQUISITION  OF  BUSINESS  AND  JOINT  VENTURE

On  April  20, 1999, the Company and Henkel KGaA ("Henkel") reached agreement to
establish  a  joint  venture  to  develop and market a range of enhanced laundry
products  in  North  America.  The  joint venture company, Dial/Henkel LLC ("the
Joint  Venture"),   is   50%-owned  by  the  Company  and  50%-owned  by  Henkel
Corporation,  the  U.  S.  subsidiary  of  Henkel.  The Company accounts for its
interest  in  the  Joint  Venture  using  the  equity  method.

On  August  4,  1999,  the  Joint  Venture  completed the purchase of the Custom
Cleaner  home  dry  cleaning  business of Creative Products Resources, Inc.  The
Joint  Venture  began  selling  Custom  Cleaner products  in  the third quarter.

On  September  14,  1998,  the  Company  acquired  Sarah  Michaels, Inc. ("Sarah
Michaels"), a manufacturer and marketer of specialty bath and body care products
for a cash purchase price of $187.0 million.  The Sarah Michaels acquisition has
been accounted for under the purchase method of accounting.  At October 2, 1999,
$5.0  million  remains  in  escrow  pending  final valuation of certain acquired
assets  and  liabilities.

On  July  1,  1998,  the  Company  acquired  The  Freeman  Cosmetic  Corporation
("Freeman"),  a manufacturer and marketer of natural skin care, hair care, bath,
body  and  foot  care  products for a cash purchase price of approximately $78.0
million.  The  cash purchase price for Freeman reflects a $6.0 million reduction
as  a  result of a net worth adjustment received by the Company in January 1999.

The  following  unaudited pro forma combined condensed financial information for
the  third  quarter  and  first  nine  months  of  1998  includes the results of
operations  for  the  Company  and assumes the acquisition of Sarah Michaels and
Freeman  were  consummated at the beginning of 1998 along with adjustments which
give  effect to events that are directly attributable to the transaction and are
expected  to  have  a  continuing  impact.  The  unaudited  pro  forma  combined
condensed  financial  information does not give any effect to any potential cost
savings  which  may  arise  from  the consolidation of the acquisitions with the
Company.

The  unaudited  pro  forma  combined  condensed  financial  information does not
purport to represent the results of operations that would have actually resulted
had  the  purchases  occurred  on the indicated dates, nor should it be taken as
indicative  of  future  results  of  operations.
<TABLE>
<CAPTION>


                                         Quarter ended    Nine Months ended
                                        October 3, 1998    October 3, 1998
                                        ----------------  ------------------
<S>                                     <C>               <C>
                                        (000 omitted, except per share data)

Net sales. . . . . . . . . . . . . . .  $        395,465  $        1,141,499
Operating income . . . . . . . . . . .            47,855             130,922
Net income . . . . . . . . . . . . . .            24,365              67,137
Earnings per share - diluted . . . . .  $           0.24  $             0.67

</TABLE>


NOTE  C.  INVENTORIES

Inventories  consisted  of  the  following:
<TABLE>
<CAPTION>


                              October 2,   December 31,
                                 1999          1998
                             -----------  -------------
<S>                          <C>          <C>
                                    (000 omitted)

Raw materials and supplies.  $    60,796  $      55,791
Work in process . . . . . .       10,529          7,855
Finished goods. . . . . . .      104,450         91,795
                             -----------  -------------

                             $   175,775  $     155,441
                             ===========  =============


</TABLE>

NOTE  D.  DEBT

Short-term  debt  consisted  of  the  following:
<TABLE>
<CAPTION>

 .                                                      October 2,   December 31,
           .                                              1999          1998
                                                      -----------  -------------
<S>                                                   <C>          <C>
                                                            (000 omitted)
Short-term bank borrowings, with maturities
  between one and seven days, with interest
  rates between 5.5% and 5.6%.. . . . . . . . .. . .  $    45,500              -

Argentina bank loan with interest at the bank's
  short-term rate (11% at Oct. 2, 1999), repricing
  monthly, subject to call by the bank at the end
  of each month                                            11,389         10,389
                                                      -----------  -------------
     Total short-term debt. . . . . . . . . . . .  .  $    56,889  $      10,389
                                                      ===========  =============
</TABLE>

Long-term  debt  consisted  of  the  following:
<TABLE>
<CAPTION>

                                                       October 2,   December 31,
                                                          1999          1998
                                                      -----------  -------------
<S>                                                   <C>          <C>
                                                           (000 omitted)
200 million 6.5% Senior Notes due 2008, net
  of issue discount. . . . . . . . . . . . . . . . .  $   198,097  $     197,938
Short-term bank borrowings supported by the
  long-term revolving Credit Agreement, with
  interest rates at December 31, 1998 ranging
  from 5.5% to 6%                                               -         81,619
Commercial paper supported by the long-term
  revolving Credit Agreement, interest rate
  at 5.7% at October 2, 1999.  . . . . . . . . . . .       40,149              -
Arizona Department of Commerce loan due 2006.  . . .        1,000            666
                                                      -----------  -------------
Total long-term debt. . . . . .. . . . . . . . . . .  $   239,246  $     280,223
                                                      ===========  =============
</TABLE>


On  September  23, 1998, the Company completed a $200 million public offering of
6.5%  Senior  Notes  due  2008.  The proceeds of the debt financing were used to
repay outstanding bank borrowings used for the acquisitions of Freeman and Sarah
Michaels.  The  Indenture  governing  these Senior Notes imposes restrictions on
the  Company  with  respect  to,  among  other things, its ability to redeem the
Senior  Notes,  to  place  liens on certain properties and to enter into certain
sale  and  leaseback  transactions.

In  June  1999,  the Company established a $350 million commercial paper program
which  allows  the  Company to access the commercial paper market for short-term
borrowing  needs.  The  commercial  paper  program is supported by the Company's
Credit Agreement. Accordingly, borrowings under the commercial paper program are
classified  by  the  Company  as  long-term  debt.

At  October  2,  1999,  the  Company had $350 million available under the Credit
Agreement.  Borrowings under the Credit Agreement are on a revolving basis under
commitments  available  until  August 15, 2002.  The interest rate applicable to
borrowings  under  the  Credit Agreement is, at the Company's option, indexed to
the  bank  prime  rate  or  the  London  Interbank Offering Rate ("LIBOR"), plus
appropriate spreads over such indices during the period of the Credit Agreement.
The  Agreement  also  provides  for commitment fees.  Such spreads and fees will
change  moderately  should  the  Company's  debt  ratings  change.

In  addition,  from  time  to  time,  the  Company  makes use of short-term bank
borrowings.  The  borrowings are unsecured and generally have maturities between
1  and  30  days and bear interest at LIBOR plus appropriate spreads.  The banks
that  provide  the  borrowings  do  so  on  an  uncommitted  basis.

Beginning  in  the third quarter of 1999, short-term bank borrowings, previously
classified  as  long-term  debt  because  they  were  supported  by  the  Credit
Agreement,  are being classified as short-term debt because the Credit Agreement
is  being  used  to  support  the  Company's  commercial  paper  program.


<PAGE>
NOTE  E.  INCOME  TAXES

Reconciliation  between  the  statutory  federal  income tax rate of 35% and the
Company's  consolidated  effective  income  tax  rate  for the nine months ended
October  2,  1999  and  October  3,  1998  is  as  follows:
<TABLE>
<CAPTION>


                             October 2,   October 3,
                                1999         1998
                             -----------  -----------
<S>                          <C>          <C>
Federal statutory rate. . .        35.0%        35.0%
Goodwill amortization . . .         0.8          0.2
Foreign Sales Corp. benefit        (0.5)        (0.6)
State income taxes. . . . .         3.3          3.7
Utilization of capital loss        (0.5)           -
International operations. .        (1.9)        (0.7)
Other, net. . . . . . . . .        (0.4)        (1.6)
                             -----------  -----------
Effective income tax rate .        35.8%        36.0%
                             ===========  ===========
</TABLE>


NOTE  F.  SEGMENTS  OF  AN  ENTERPRISE

For  organizational, marketing and financial reporting purposes, the Company has
organized  into  three  business  segments:  (i)  Domestic  Branded,  (ii)
International,  and  (iii)  Commercial  Markets  and  Other.  The  segments were
identified  based on the types of products sold, the customer base and method of
distribution.

Selected  information  as to the operations of the Company in different business
segments  for  the  third  quarter and first nine months of 1999 and 1998 is set
forth  below.  The  accounting  policies  and  the  basis  of preparation of the
business  segments  are  the  same  as  those described in Note P to the audited
financial  statements  included  in  the  Company's  1998  Annual  Report  to
Stockholders.
<TABLE>
<CAPTION>


                                      COMMERCIAL                                          DISCONTINUED
                         DOMESTIC      MARKETS       TOTAL                       TOTAL      & DIVESTED
                         BRANDED      AND OTHER     DOMESTIC   INTERNATIONAL   CONTINUING    PRODUCTS     TOTAL
                       -----------  -------------  ----------  --------------  -----------  ----------  ---------
<S>                    <C>          <C>            <C>         <C>             <C>          <C>         <C>
                                                              (000 omitted)
NET SALES:
  Quarter ended:
   October 2, 1999. .  $  378,273    $   16,704   $  394,977    $     42,078  $   437,055              $  437,055
   October 3, 1998. .     326,216        17,797      344,013          39,896      383,909                 383,909
  Nine months ended:
   October 2, 1999. .   1,082,465        52,081    1,134,546         131,769    1,266,315               1,266,315
   October 3, 1998. .     914,565        52,103      966,668         118,561    1,085,229  $      501   1,085,730

OPERATING INCOME:
  Quarter ended:
   October 2, 1999. .      47,776         3,583       51,359           4,256       55,615                  55,615
   October 3, 1998. .      40,445         2,944       43,389           3,697       47,086          58      47,144
  Nine months ended:
   October 2, 1999. .     137,389         8,563      143,952          13,156      159,108                 159,108
   October 3, 1998. .     117,669         6,299      123,969           8,481      132,449                 132,449

ASSETS AT:
   October 2, 1999. .   1,066,558         8,798    1,075,356         141,989    1,217,345               1,217,345
   December 31, 1998.   1,034,425        10,005    1,044,430         130,945    1,175,375               1,175,375
</TABLE>


NOTE  G.  DISPOSITION  OF  ASSETS

In  the  first quarter of 1998, the Company received approximately $10.0 million
from  the disposition of assets.  The  PUREX  TOSS  'N SOFT(R) brand and related
inventories  were  sold  for  approximately  $5.3  million  and  a non-operating
manufacturing  property was sold for $4.0 million.  No gain or loss was realized
on  the  transactions.


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

COMPARISON  OF  THE  THIRD  QUARTER  OF  1999  WITH  THE  THIRD  QUARTER OF 1998

Net  sales  increased  $53.1  million,  or 13.8%, to $437.1 million in the third
quarter of 1999 from $383.9 million in the third quarter of 1998.  This increase
resulted from  strong  growth in the DIAL(R), PUREX(R), RENUZIT(R) and ARMOUR(R)
franchises  which  grew  at  8%,  9%,  12%  and  8%,  respectively, as well as a
contribution  from  Sarah  Michaels.  The  Purex  franchise  instituted  a price
increase beginning in January  of  1999.  Sales net  of the Purex price increase
improved 12.3% for the quarter.

Domestic  Branded net sales increased $52.3 million, or 16.0%, to $378.3 million
in  the  third quarter of 1999 from $326.0 million in the third quarter of 1998.
The  increase  in net sales resulted primarily from sales growth in Dial, Purex,
Renuzit  and  Armour  and  the  inclusion  of  the  Sarah  Michaels acquisition.
Domestic  Branded  sales  net of the Purex price increase improved 14.2% for the
quarter.

International  net  sales increased $2.2 million, or 5.5%, to $42.1 million from
$39.9  million  in  the third quarter of 1998 primarily as a result of increased
sales  in  Argentina.

Commercial Markets and Other net sales decreased $1.3 million, or 7.2%, to $16.7
million  in the third quarter of 1999 from $18.0 million in the third quarter of
1998,  primarily from a decline in sales of hotel amenities.

Gross  profit  margin increased .6 points  to 49.7% in the third quarter of 1999
from 49.1%  in  the  third  quarter  of 1998 resulting primarily  from the Purex
price   increase, continuing improvement in manufacturing efficiencies  in  the
manufacturing facilities and favorable raw material prices.  These  improvements
were partially mitigated by sales of Sarah Michaels  gift  baskets,  which  have
lower  gross margins, and a selling  price  and  trade  promotion  reduction  in
the Armour franchise.  Gross profit margin net of the Purex  price increase  was
48.9%  for  the  third  quarter  of  1999.

Selling,  general  and  administrative  expenses  for  the third quarter of 1999
increased  $20.0 million, or 14.2%, to $161.3 million from $141.3 million in the
third  quarter  of  1998.  The  increase  was  primarily due to higher marketing
expense   to  support  core  business-merchandising   initiatives,  new  product
launches  and  core  business  advertising  and  to amortization of goodwill and
incremental administrative expenses associated with  the  acquisition of Freeman
and Sarah Michaels.

Operating  income in the third quarter of 1999 increased $8.5 million, or 18.0%,
to  $55.6  million  from  $47.1  million  during the third quarter of 1998.  The
increase  was  primarily  due  to  increased sales and gross margin improvements
partially  offset  by  trade spending for slotting and feature price protection.

Interest and other expense increased $2.5 million, or 45.2%, to $8.0 million for
the third quarter of 1999 compared to $5.5 million in the third quarter of 1998.
The  increase  was primarily due to increased debt to fund the Freeman and Sarah
Michaels  acquisitions.

The  Company's  consolidated  effective income tax rate for the third quarter of
1999 was 34.9%, down from 35.8% for the third quarter of 1998.  The decrease was
primarily  due to lower state and foreign taxes and the utilization of a capital
loss,  offset  in  part  by nondeductible goodwill related to the Sarah Michaels
acquisition.

Net  income  increased  $4.0  million,  or  15.0%, to $30.7 million in the third
quarter  of  1999 from $26.7 million in the third quarter of 1998.  The increase
was  primarily  due to increased  sales and gross margin improvements, offset in
part  by  higher  selling,  general  and  administrative  expenses,  lower  than
expected  operating  results  of  both  Freeman  and  Sarah  Michaels and a loss
attributable  to  the  Joint  Venture.

COMPARISON  OF  THE FIRST NINE MONTHS OF 1999 WITH THE FIRST NINE MONTHS OF 1998

Net  sales  increased $180.6 million, or 16.6%, to $1,266.3 million in the first
nine  months  of  1999  from  $1,085.7 million in the first nine months of 1998.
This  increase  resulted  primarily  from  the  inclusion of Sarah Michaels and
Freeman,  the Purex  price  increase  and strong growth in the Renuzit and Purex
franchises which grew at  23.9%  and  14.6%,  respectively.  Sales  net  of  the
Purex price increase improved  14.8%  for  the  first  nine  months.

Domestic  Branded  net  sales  increased  $168.0  million, or 18.4%, to $1,082.5
million  in  the  first  nine  months  of 1999 from $914.5 million in 1998.  The
increase resulted primarily from the inclusion of the Sarah Michaels and Freeman
acquisitions  and  sales  growth  in  Renuzit,  up  23.9%,  and Purex, up 14.6%.
Domestic  Branded  sales  net of the Purex price increase improved 16.2% for the
first  nine  months  of  1999  compared  to  1998.

International  net  sales  increased  $13.2 million, or 11.1%, to $131.8 million
from  $118.6  million  in the first nine months of 1998 primarily as a result of
increased  sales  in  Argentina  and  Canada.

Commercial Markets and Other net sales remained relatively flat at $52.1 million
in  the  first  nine  months of 1999 compared to $52.2 million in the first nine
months  of  1998.  The  increase  in  sales  of discontinued items was offset by
a  decline  in  sales  of  hotel amenities  and softness in pricing of sulfonate
chemicals, glycerin  and  fatty  acids.

Gross  profit margin  increased  1.4 points to 50.0% in the first nine months of
1999 from  48.6%  in the first nine months of 1998 resulting  primarily from the
Purex  price  increase,  continuing improvement in manufacturing efficiencies in
the  manufacturing  facilities  and favorable raw material prices.  Gross profit
margin improvements  in  the  first  nine months were offset in part by sales of
Sarah Michaels gift baskets and mix skews into larger sizes within both Dial and
Purex,  both  of  which have lower gross margins, as well as a selling price and
trade  promotion  reduction in the Armour franchise.  Gross profit margin net of
the  Purex  price  increase  was  49.2%  for  the  first  nine  months  of 1999.

Selling,  general  and administrative expenses for the first nine months of 1999
increased  $78.0 million, or 19.7%, to $473.5 million from $395.5 million in the
first  nine  months of 1998.  The increase was primarily due to higher marketing
expense  to  support  core  business-merchandising  initiatives,  new  product
launches,  core  business  advertising, amortization of goodwill and incremental
administrative  expense  associated  with  the  acquisition of Freeman and Sarah
Michaels.

Operating  income  in  the first nine months of 1999 increased $26.7 million, or
20.1%,  to  $159.1  million  from $132.5 million during the first nine months of
1998.  The  increase  was  primarily  due  to  increased  sales and gross margin
improvements.

Interest  and  other  expense increased $9.8 million, or 65.5%, to $24.7 million
for  the  first  nine months of 1999 compared to $14.9 million in the first nine
months  of  1998.  The  increase was primarily due to increased debt to fund the
Freeman  and  Sarah  Michaels  acquisitions.

The  Company's  consolidated effective income tax rate for the first nine months
of  1999  was  35.8%,  down  from  36.0% for the first nine months of 1998.  The
decrease  was due primarily to lower state and foreign taxes and the utilization
of a capital loss offset by nondeductible goodwill related to the Sarah Michaels
acquisition.

Net income increased $10.8 million, or 14.4%, to $86.1 million in the first nine
months  of  1999  from  $75.2  million  in  the  first nine months of 1998.  The
increase  was  primarily  due  to increased sales and gross margin improvements,
offset  in part by higher selling, general and administrative expenses and lower
than  expected  operating  results  of  Freeman  and  Sarah  Michaels.

LIQUIDITY  AND  CAPITAL  RESOURCES

The  Company  generated  cash  from operations of $62.3 million during the first
nine  months of 1999 compared to cash generated of $61.5 million during the same
period in 1998.  The increase resulted primarily from improvements in net income
and higher depreciation expense attributable to information technology software.
The  increase  was  partially offset by higher accounts receivable due to strong
shipments  of  holiday  business  at  the  end of the quarter and an increase in
inventories  in  Sarah  Michaels to meet the holiday season demand in the fourth
quarter.

Capital expenditures for the first nine months of 1999 were $34.5 million versus
$27.3  million  for  the comparable period in 1998.  Capital spending in 1999 is
expected  to  approximate  $64  million  and  will  be concentrated primarily on
equipment  and  information  systems  that  provide  opportunities  to  reduce
manufacturing,  logistic  and  administrative  costs  and  address the Year 2000
issue.  However,  such plans are dependent on the availability of funds, as well
as  identification  of projects with sufficient returns.  As a result, there can
be  no  assurance  as  to  the  quantity and the type of capital spending in the
future.

On  July  1,  1998,  the  Company  acquired Freeman for $78.0 million, which was
financed  through  short-term  borrowings  supported  by the Company's long-term
Credit  Agreement.  The  acquisition  price reflects a $6.0 million reduction in
the purchase price for Freeman as a result of a net worth adjustment received by
the  Company  in  January  1999.

On  September  14,  1998,  the Company acquired Sarah Michaels for $187 million,
which  was  financed  through  short-term  borrowings supported by the Company's
long-term  Credit  Agreement.

On  September  23, 1998, the Company completed a $200 million public offering of
6.5%  Senior  Notes  due  2008.  The proceeds of the debt financing were used to
repay outstanding bank borrowings used for the acquisitions of Freeman and Sarah
Michaels.  The  Indenture  governing  these Senior Notes imposes restrictions on
the  Company  with  respect  to,  among  other things, its ability to redeem the
Senior  Notes,  to  place  liens on certain properties and to enter into certain
sale  and  leaseback  transactions.

The  Company received approximately $10.0 million from the disposition of assets
during  1998,  the majority of which resulted from two sales.  The Purex Toss 'N
Soft  brand and related inventories were sold for approximately $5.3 million and
a  non-operating  manufacturing  property was sold for $4.0 million.  No gain or
loss  was  realized  on  either  of  the  transactions.

The  Company's  financing  plan  includes  the  sale  of  accounts receivable to
accelerate  cash flow.  During June 1999, the maximum amount of receivables that
could  be  sold  under  this  plan  was  increased  to $115.0 million.  Accounts
receivable  sold  but  not  yet collected under this plan at October 2, 1999 and
December  31, 1998 was $115.0 million and 90.0 million, respectively.  Under the
terms  of  the  plan,  the  Company  retains  the  risk  of  credit  loss on the
receivables  sold.

In  June  1999,  the Company established a $350 million commercial paper program
which  allows  the  Company to access the commercial paper market for short-term
borrowing  needs.  The  commercial  paper  program is supported by the Company's
Credit Agreement. Accordingly, borrowings under the commercial paper program are
classified as long-term debt.  At October 2, 1999, the Company had $40.1 million
outstanding  in  commercial  paper,  bearing  interest  at  5.7%.

At  October  2,  1999,  the  Company had $350 million available under the Credit
Agreement.  Borrowings under the Credit Agreement are on a revolving basis under
commitments  available  until  August 15, 2002.  The interest rate applicable to
borrowings  under  the  Credit Agreement is, at the Company's option, indexed to
the  bank  prime  rate  or  the  London  Interbank Offering Rate ("LIBOR"), plus
appropriate spreads over such indices during the period of the Credit Agreement.
The  Agreement  also  provides  for commitment fees.  Such spreads and fees will
change  moderately  should  the  Company's  debt  ratings  change.

In  addition,  from  time  to  time,  the  Company  makes use of short-term bank
borrowings.  The  borrowings are unsecured and generally have maturities between
1  and  30  days and bear interest at LIBOR plus appropriate spreads.  The banks
that  provide  the  borrowings  do  so  on  an  uncommitted  basis.

Beginning  in  the third quarter of 1999, short-term bank borrowings, previously
classified  as  long-term  debt,  because  they  were  supported  by  the Credit
Agreement,  are being classified as short-term debt because the Credit Agreement
is  being  used  to  support  the  Company's  commercial  paper  program.

As  part  of  its business strategy, the Company routinely reviews and evaluates
the  acquisition  of  domestic  and international companies that market products
that  are  similar  to  the  Company's  product offerings.  The Company may seek
additional  debt  and/or  equity  financing  as  necessary to fund any potential
acquisitions.

At  October  2,  1999  and  October  3,  1998, a total of 2,968,512 and 559,779,
respectively,  shares  were held in treasury by The Company.  The shares held at
October  2,  1999 include 218,725 shares valued at $5.2 million purchased by the
Company  as  part  of  a small shareholder selling/repurchasing program executed
during the first quarter of 1998 and 2,558,350 shares valued at $74.9 million as
part  of  the  Company's  stock  repurchase  program.

At  October 2, 1999, the Company had approximately $92.2 million in net deferred
tax  benefits.  The  realization  of  such  benefits will require average annual
taxable  income  of  approximately  $17.2  million  over the next 15 years.  The
Company's  average  income  before  income  taxes  over the last three years was
approximately  $112.3  million.


YEAR  2000  COMPLIANCE

     OVERVIEW

Many  existing computer systems and software products, including several used by
Dial,  are  coded  to  accept  only  two  digit  entries in the date code field.
Beginning  on  January  1, 2000, these date code fields will need to accept four
digit  entries  to  distinguish 21st Century dates from 20th Century dates. As a
result, our date critical functions related to the year 2000 and beyond, such as
sales,  distribution,  manufacturing,  purchasing,  inventory  control,  trade
promotion  management,  planning  and  replenishment,  facilities  and financial
systems,  may  be  materially  adversely  affected  unless  computer systems and
embedded  microchips  in  manufacturing  equipment  are  or  become  Year  2000
compliant. If we do not properly assess, remediate and test our systems for Year
2000  issues,  our operating results, financial condition and relationships with
critical  business partners could be materially adversely effected. In addition,
Year  2000  problems experienced by other entities could have a material adverse
impact  on  our  operating  results and financial condition. In early 1997, Dial
established a corporate-wide project team to oversee, monitor and coordinate our
Year  2000 efforts. Our Year 2000 project is organized into five specific areas:
(1)  information  technology  applications,  (2)  information  technology
infrastructure,  (3) embedded systems, (4) business partners and (5) contingency
plans.

     INFORMATION  TECHNOLOGY  APPLICATIONS

We  have completed our assessment of our information technology applications and
have  identified  76  application  systems  that  we  believe  are  critical  to
maintaining  our  domestic  operations  without  disruptions  that  would have a
material adverse effect on our operating results and financial condition. All of
these  application  systems  have  been  replaced  or  remediated.  Our  primary
approach  to  remediation  has been to replace non-compliant application systems
with  application  systems  represented  by  vendors  to be Year 2000 compliant.
Through  this  replacement effort, our 76 critical application systems have been
replaced  by  38  systems.  In  most  cases, our testing of these 38 application
systems  consists  of  executing them with transaction dates beyond December 31,
1999,  as  well as running the application system in an environment in which the
system  date  has  been  moved  forward  to  a  date  beyond  December 31, 1999.
Generally, our testing is less rigorous for newer applications represented to be
Year  2000  compliant.  For  example,  in  selected  cases  of newer application
systems  that  are  represented by the vendor to be Year 2000 compliant, we have
reviewed  the  vendors'  testing  documentation  and are testing the application
system  with  transaction  dates  beyond December 31, 1999, but will not run the
application  system  in  an  environment in which the system date has been moved
forward  to a date beyond December 31, 1999. In other cases of newer application
systems  that  are  represented by the vendor to be Year 2000 compliant, we have
reviewed  the vendors' testing documentation and have determined that no further
testing  is  required. We have completed testing or have determined that testing
is  not  necessary for 32 of the application systems and believe that all 32 are
Year 2000 compliant. We expect to complete our testing of the remaining critical
information  technology  applications  for our domestic operations by the end of
1999.  We also have identified and assessed 13 application systems consisting of
52  modules  that  we  believe  are  critical  to  maintaining our international
operations  (principally in Argentina, Guatemala, and Mexico). We have completed
replacement  or  remediation  and testing of all critical information technology
applications  for  our  international  operations.

     INFORMATION  TECHNOLOGY  INFRASTRUCTURE

We  have  followed  the  same  approach  described  above  for  our  information
technology  infrastructure,  which includes computer and communications hardware
and  related  operating  system  software  on  which  the  information  systems
applications  operate.  This  equipment  is  in the process of being replaced or
upgraded  to  Year  2000  compliant  versions. Approximately 97% of the critical
infrastructure equipment for our domestic and international operations have been
remediated.  We expect to complete remediation of the remaining equipment by the
end of 1999. As mentioned above, our testing is less rigorous for infrastructure
software/hardware  represented by the manufacturer to be Year 2000 compliant. We
expect to complete testing of critical infrastructure equipment/software for our
domestic and international operations during the fourth quarter of 1999. We will
continue  to  monitor  manufacturer  revisions  of  Year  2000  infrastructure
compliance  statements  through  the end of 1999 and will reassess the potential
impact  on  infrastructure  equipment  and  operating  systems  as  necessary.

     EMBEDDED  SYSTEMS

We  have  identified  458  embedded  systems  that  we  believe  are critical to
maintaining  our  domestic  operations  without  disruptions  that  would have a
material  adverse  effect  on  our operating results and financial condition. Of
these  458 embedded systems, 451 have been remediated. We have completed testing
of 450 of these 451 embedded systems and believe that we will not experience any
Year  2000  issues with these 450 embedded systems. We expect to have all of the
critical  embedded systems for our domestic operations remediated and tested, as
necessary,  by the end of 1999. We also have identified and assessed 50 embedded
systems that we believe are critical to maintaining our international operations
without  disruptions  that  would  have  a  material  adverse  effect  on  our
international  operating  results.  We have completed remediation and testing of
all  of  these  embedded  systems.

     BUSINESS  PARTNERS

During  1998,  we  sent  Year  2000  readiness  surveys to 1,906 of our business
partners  and  received  responses  from  1,252  of  these business partners. We
categorized responses as good, fair or poor based upon the information submitted
by  the  business  partners  and our ability to assess their Year 2000 readiness
from  this  information.  Of  these 1,252 responses, we determined that 913 were
good, 126 were fair and 213 were poor. We are continuing to follow up with those
business  partners  who  we  believe  are  critical  to maintaining our domestic
operations.  We  have  identified  418  of  our business partners as critical to
maintaining  our  domestic  operations  without  disruptions  that  would have a
material  adverse  effect upon our operating results and financial condition. We
have  completed  our  assessment  of  the  Year  2000  readiness of our business
partners.  We  will  however,  continue  to  monitor  the Year 2000 readiness of
approximately 150 of these critical business partners and evaluate the readiness
of  all  new  vendors  throughout  1999.  We  believe that our business partners
present  a  significant  risk of disruption to our operations due to our limited
ability  to  influence their actions and to estimate the level and impact of the
lack  of  Year  2000 readiness throughout our extended supply chain. We have had
discussions  concerning  Year  2000 readiness with some of our largest customers
and  continue  to  monitor their Year 2000 readiness statements. We currently do
not  have any reason to believe that our largest customers are not appropriately
resolving their Year 2000 issues. Our international facilities have completed an
assessment  of  the    Year  2000  readiness   of 233 of their business partners
believed  to be critical to maintaining our international operations. We believe
that  business  partners, customers, governmental agencies and utilities outside
the  United States are generally less aware of Year 2000 issues and less willing
to  provide  information  concerning  their Year 2000 readiness. As a result, we
currently  believe  that  our  international business partners and customers, as
well as the countries in which they operate, will be less prepared for Year 2000
issues  than our domestic business partners and customers, and that this lack of
Year  2000  readiness  could  have  a  material  adverse effect on our operating
results.

     CONTINGENCY  PLANS

We have developed contingency plans intended to mitigate possible disruptions in
our  business  operations that may result from Year 2000 issues. The development
of  our  contingency plans has focused on five mission critical processes and 20
important  processes  that are not as time sensitive.  The five mission critical
processes  include  order  management,  vendor  managed  inventory, raw material
procurement,  treasury  functions  and  payroll  processing.  Detailed  written
contingency  plans  have been developed for the five mission critical processes.
Our  contingency  plans  primarily  include  implementing  backup  manual  work
processes and stockpiling some raw, packaging and promotional materials. We will
update  and  revise  our contingency plans as necessary through the end of 1999.
However, judgments regarding contingency plans - such as how to develop them and
to  what  extent - are subject to many variables and uncertainties. As a result,
there  is no certainty that our contingency plans will be sufficient to mitigate
disruptions  to  our business resulting from Year 2000 issues and the failure of
our  contingency plans to mitigate any disruptions could have a material adverse
effect  on  our  operating results and financial condition. We currently believe
that  the  most  reasonably  likely  worst  case scenario involves the potential
failure  of interfaces to and from our critical information systems applications
combined  with  the  failure  of  critical  business  partners  to  be Year 2000
compliant.  We believe that the most reasonably likely worst case scenario would
result  in  a  significant  increase in our costs due to remediation efforts and
additional  staffing  to  support  business  activities  and perform manual work
processes  around  critical  information  systems  applications,  as  well  as
difficulties  in  procuring  raw  materials  and meeting customer demand for our
products.  If  the  most  reasonably likely worst case scenario occurs, it would
have a material adverse effect on our operating results and financial condition.

     COSTS

We  are  using  both  internal  and external resources to complete our Year 2000
efforts. We incurred costs of $1.0 million in 1998 and currently are expected to
incur  costs  of  $1.3  million in 1999. We also incurred capital costs of $10.8
million  in  1998,  $12.1  million  during the first nine months of 1999 and are
currently  expected to incur additional capital costs of $4.0 million during the
fourth  quarter  of  1999  to  upgrade our information technology systems. These
expenditures  address  Year  2000 compliance and are expected to provide us with
improved  efficiencies  and  cost  savings.  The  costs  of  Dial's  Year  2000
identification,  assessment,  remediation  and  testing efforts and the dates on
which  we believe we will complete such efforts are based upon management's best
estimates,  which  were  derived  using  numerous  assumptions  regarding future
events,  including  the continued availability of certain resources, third-party
remediation  plans and other factors. There is no certainty that these estimates
will  prove to be accurate and actual results could differ materially from those
currently  anticipated.  Specific  factors  that  could  cause  such  material
differences  include the availability and cost of personnel trained in Year 2000
issues,  the  ability  to  identify,  assess,  remediate  and  test all relevant
computer  codes and embedded technology and similar uncertainties. Although some
of our agreements with manufacturers and other suppliers contain indemnification
provisions, we cannot give any assurance that these indemnification arrangements
will  cover  Dial's  liabilities  and  costs  related to claims by third parties
related  to Year 2000 issues. The above section entitled "Year 2000 Compliance,"
even if incorporated by reference into other documents or disclosures, is a Year
2000  Readiness  Disclosure  as  defined  under  the  Year  2000 Information and
Disclosure  Act  of  1998.

<PAGE>
PART  II.  OTHER  INFORMATION

ITEM  1.       LEGAL  PROCEEDINGS

On May 21, 1999, the Company was served with a complaint filed by the U.S. Equal
Employment  Opportunity  Commission  (the "EEOC") in the U.S. District Court for
the  Northern  District  of Illinois, Eastern Division.  This action is entitled
Equal  Employment  Opportunity  Commission v. The Dial Corporation, Civil Action
No.  99  C 3356.  The EEOC alleges that the Company has engaged in a pattern and
practice  of  discrimination  against  a class of female employees by subjecting
them  to  sexual  or  sex-based  harassment  and failing to take prompt remedial
action after these employees complained about this alleged harassment.  The EEOC
is  seeking  to  enjoin the Company from this alleged harassment, to require the
Company  to  train  its managerial employees regarding the requirements of Title
VII  of the Civil Rights Act of 1964 and to recover unspecified compensatory and
punitive  damages.  The  Company has denied the EEOC's allegations. This lawsuit
is  in  the  preliminary  discovery stage and, as a result, assurances cannot be
given  regarding  the  ultimate  outcome  of  this  matter.

ITEM  6.  EXHIBITS  AND  REPORTS  ON  FORM  8-K

          (A)       Exhibits

                    27.  Financial  Data  Schedule.

                    99.  Private  Securities  Litigation Reform Act of 1995 Safe
                         Harbor  Compliance Statement for  Forward-Looking
                         Statements.

          (B)       A Current Report on Form 8-K was filed on October 27,
                    1999, relating to the  Company's  third  quarter
                    results.

<PAGE>

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.


The  Dial  Corporation
(Registrant)

November  16,  1999



/s/   Susan  J.  Riley
----------------------------------------------------------------
      Executive  Vice  President  and  Chief  Financial  Officer
      (Chief  Accounting  Officer  and  Authorized  Officer)





                                   Exhibit Index

                 Number    Description
                 ------    -----------

                 27.     Financial Data Schedule.

                 99.     Private Securities Litigation Reform Act of 1995 Safe
                         Harbor Compliance Statement for Forward-Looking
                         Statements.




<TABLE>
<CAPTION>

THE  DIAL  CORPORATION
FINANCIAL  DATA  SCHEDULE
1999  10Q
EXHIBIT  27



Period type                     9 mos
                              ----------
Fiscal year end               31-Dec-99
                              ----------
Period end                    02-Oct-99
                              ----------
<S>                           <C>
Cash . . . . . . . . . . . .      7,920
Securities . . . . . . . . .          0
Receivables. . . . . . . . .     81,744
Allowances . . . . . . . . .     (6,653)
Inventory. . . . . . . . . .    175,775
Current Assets . . . . . . .    286,938
PP&E . . . . . . . . . . . .    288,912
Depreciation . . . . . . . .     22,854
Total Assets . . . . . . . .  1,217,345
Current Liabilities. . . . .    304,238
Bonds. . . . . . . . . . . .          0
Preferred Mandatory. . . . .          0
Preferred. . . . . . . . . .          0
Common . . . . . . . . . . .      1,053
Other SE . . . . . . . . . .    425,381
Total Liabilities and Equity  1,217,345
Sales. . . . . . . . . . . .  1,266,315
Total Revenues . . . . . . .  1,266,315
CGS. . . . . . . . . . . . .    633,728
Total Costs. . . . . . . . .  1,107,207
Other expenses . . . . . . .          0
Loss-provision . . . . . . .          0
Interest expense . . . . . .     24,651
Income- pretax . . . . . . .    134,067
Income tax . . . . . . . . .     47,999
Income continuing. . . . . .     86,068
Discontinued . . . . . . . .          0
Extraordinary. . . . . . . .          0
Changes. . . . . . . . . . .          0
Net income . . . . . . . . .     86,068
EPS Basic. . . . . . . . . .       0.87
EPS Diluted. . . . . . . . .       0.86
</TABLE>




                              THE DIAL CORPORATION
                                   EXHIBIT 99

                PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995
         SAFE HARBOR COMPLIANCE STATEMENT FOR FORWARD-LOOKING STATEMENTS

     In  passing  the  Private  Securities  Litigation  Reform  Act of 1995 (the
"PSLRA"),  Congress  encouraged  public  companies  to  make  "forward-looking
statements"  by  creating a safe-harbor to protect companies from securities law
liability  in  connection with forward-looking statements.  The Dial Corporation
(the  "Company")  intends  to  qualify both its written and oral forward-looking
statements  for  protection  under  the  PSLRA.

     To  qualify oral forward-looking statements for protection under the PSLRA,
a  readily available written document must identify important factors that could
cause  actual  results  to  differ  materially from those in the forward-looking
statements.  The  Company  provides the following information in connection with
its  continuing effort to qualify forward-looking statements for the safe harbor
protection  of  the  PSLRA.

     Forward-looking  statements  express  expectations  of  future events.  All
forward-looking statements are inherently uncertain as they are based on various
expectations  and  assumptions  concerning future events and they are subject to
numerous  known  and  unknown  risks and uncertainties, which could cause actual
events,  or  results  to  differ  materially from those projected.  Due to these
inherent  uncertainties,  the  investment  community is urged not to place undue
reliance  on forward-looking statements.  In addition, the Company undertakes no
obligation  to  update  or  revise forward-looking statements to reflect changed
assumptions,  the  occurrence  of unanticipated events or changes to projections
over  time.

FACTORS  THAT  MAY  AFFECT  FUTURE  RESULTS  AND  FINANCIAL  CONDITION

     The Company's future results and financial condition are dependent upon the
Company's  ability  to  successfully  develop,  manufacture  and market consumer
products.  Inherent in this process is a number of factors that the Company must
successfully  manage to achieve favorable future operating results and financial
condition.  Potential  risks  and  uncertainties that could affect the Company's
future  operating  results  and financial condition include, but are not limited
to,  the  factors  discussed  below.

INTENSE  COMPETITION  IN  THE  CONSUMER  PRODUCTS  INDUSTRY

     The  consumer  products industry, particularly its detergent, personal care
and  air  freshener  categories,  is intensely competitive.  Among the Company's
most significant competitors are large companies, including The Procter & Gamble
Company,  Lever Brothers Co. (a division of Unilever plc), and Colgate-Palmolive
Company.  These  companies have greater financial resources than the Company and
may  be  willing  to commit significant resources to protecting their own market
shares  or to capturing market share from the Company.  As a result, the Company
may  need to incur greater costs than previously incurred for trade and consumer
promotions  and advertising to preserve or improve market share and to introduce
and  establish  new products and line extensions.  At the same time, the Company
may  need  to  undertake additional production-related costs-cutting measures to
enable  it  to  respond to competitors' price cuts and marketing efforts without
reducing the Company's margins.  There can be no assurance that the Company will
be  able  to  make  such  additional expenditures or implement such cost-cutting
measures  or  that,  if  made  or  implemented,  they  will  be  effective.

CONSUMER  PRICING  PRESSURES

     Consumer products, particularly those that are value-priced, are subject to
significant  price  competition.  From  time  to  time,  the Company may need to
engage  in  price-cutting  initiatives  for  some  of its products to respond to
competitive  and consumer pressures.  The failure of the Company's sales volumes
to  grow  sufficiently  to  improve overall revenues and income as a result of a
competitive  price  reduction  could  have  a  material  adverse  effect  on the
financial  performance  of  the  Company.

TRADE  CUSTOMER  PRICING  PRESSURES;  COMPETITIVE  RETAIL  ENVIRONMENT

     The  Company  faces pricing pressures from its trade customers.  Because of
the competitive retail environment, retailers have increasingly sought to reduce
inventory  levels  and  obtain  pricing  concessions from vendors.  In addition,
because  consumer  products  companies, including the Company, have historically
offered  end-of-quarter  discounts  to  achieve  quarterly  sales  goals,  trade
customers  have  been  inclined to delay inventory restocking until quarter-end.
Since  August 1996, the Company has attempted to reduce end-of-quarter discounts
to retailers and has changed its sales incentive structure to emphasize not only
quarterly  review  targets but also trade spending management and other personal
performance  targets.  The  reduction  in discounts has not had, and the Company
believes it will not have, a material adverse effect on sales although there can
be  no  assurance  in that regard.  The Company is also subject to the risk that
high-volume customers could seek alternative pricing concessions or better trade
terms.  The  Company's  performance is also dependent upon the general health of
the  retail  environment  and  could be materially adversely affected by changes
therein  and  by  the  financial  difficulties  of  retailers.

DEPENDENCE  OF  KEY  CUSTOMERS

     The  Company's  top  ten  customers accounted for 40% of net sales in 1998.
Wal-Mart  Stores  Inc.  (and  its  affiliate,  SAM's  Club) ("Wal-Mart") was the
Company's  largest  customer,  accounting  for 17% of the Company's net sales in
1998.  The  loss  of,  or  a substantial decrease in the volume of purchases by,
Wal-Mart  or  any  of  the  Company's  other top customers could have a material
adverse  effect  on  the  Company's  results  of  operations.

PRICE  VOLATILITY  OF  RAW  MATERIALS;  SINGLE  SOURCE  SUPPLIER

     While  the  Company believes that is may, in certain circumstances, be able
to  respond  to  price  increases  for certain raw materials by increasing sales
prices,  rapid  increases  in  the  prices  of  such  raw materials could have a
material  adverse  impact  on  financial  results.  For  example,  tallow (a key
ingredient  in  Dial  bar  soaps)  has experienced price fluctuations within the
range  of  $0.12  and  $0.28  per pound from January 1, 1995 to October 2, 1999.
Recently,  the  price  of  tallow  has  been  trading near the lower end of this
historical  range.  Because  the  majority of the competitors' soap products use
considerably less tallow in their bar soap products, the Company may not be able
to  increase the prices of its Dial bar soaps in response to increases in tallow
prices.  In  addition,  the  antibacterial agent, Triclosan, which is the active
ingredient  used  in  Liquid  Dial  products, is sourced from a single supplier.
Although  the  Company  has  an adequate supply of Triclosan for its current and
foreseeable  needs,  a  significant  disruption  in  this  supply  could  have a
short-term  material  adverse  impact  on  the Company's financial results.  The
Company  seeks  to mitigate the risk by entering into contracts to provide up to
six-month  supplies  of  tallow,  Triclosan  and packaging materials.  Long-term
hedging  opportunities against price increases for these items are generally not
available.

DEPENDENCE  ON  DOMESTIC  MARKETS; RISKS ASSOCIATED WITH INTERNATIONAL EXPANSION

     While a number of the Company's competitors have diversified their revenues
to  include a strong international component, the Company is currently dependent
primarily  on  sales generated in the U.S. (89% of sales in 1998).  With respect
to  a  number  of  the  Company's most significant product categories, including
detergents  and bar soaps, the U.S. markets are mature and characterized by high
household  penetration.  The  Company's  unit  sales  growth  in  these domestic
markets  will depend on increasing usage by consumers and capturing market share
from  competitors.  There  can  be no assurance that the Company will succeed in
implementing  its  strategies  to  achieve  such  domestic  growth.

     To  reduce  its  dependence on domestic revenues, the Company has adopted a
strategy  to  further  penetrate  international  markets.  In  implementing this
strategy,  the  Company faces barriers to entry and the risk of competition from
local and other companies that already have established global businesses, risks
generally  associated  with  conducting  business  internationally,  including
exposure  to  currency  fluctuations,  limitations  on  foreign  investment,
import/export  controls, nationalization, unstable governments and legal systems
and the additional expense and risks inherent in operating in geographically and
culturally  diverse  locations.  Because  the  Company  plans  to  develop  its
international  business  through  acquisitions  as  well  as  joint  ventures,
co-packaging  arrangements  and/or  other  alliances,  the  Company  may also be
subject  to  risks  associated with such acquisitions, ventures, arrangement and
alliances,  including  those  relating  to  the  marriage of different corporate
cultures and shared decision-making.  In addition, because the Company's current
international  distribution capabilities are extremely limited, the Company will
also  need  to  acquire  a  distribution  network  or  enter into alliances with
existing  distributors  before  it  can  effectively  conduct  operations in new
markets.  There  can be no assurance that the Company will succeed in increasing
its  international business in a profitable manner, and a failure to expand this
business  may  have  a  material  adverse  effect  on  the  Company.

     The  Company  has  a significant number of registered foreign trademarks as
well  as pending foreign trademark applications.  There can be an assurance that
the  Company  will  successfully  register  any  foreign  trademark  for  which
applications  are  currently  pending  or that such trademarks, once registered,
together  with  any existing registered foreign trademarks, will be protected in
the  foreign  markets  in  which  they  are  used.

RISKS  OF  POTENTIAL  ACQUISITIONS

     As  previously  disclosed  the  Company recently acquired Freeman and Sarah
Michaels.  The  Company  may  acquire  or  make  substantial  investments  in
complementary  businesses  or  products  in  the  future.  The Freeman and Sarah
Michaels acquisitions entailed, and any future acquisitions or investments would
entail,  various  risks, including the difficulty of assimilating the operations
and  personnel of the acquired business or products, the potential disruption of
the  Company's  ongoing  business and, generally, the potential inability of the
Company  to  obtain  the  desired  financial  and  strategic  benefits  from the
acquisition  or  investment.  These factors could have a material adverse effect
on  the Company's financial results.  Future acquisitions and investments by the
Company also could result in substantial cash expenditures, potentially dilutive
issuance  of equity securities, the incurrence of additional debt and contingent
liabilities, and amortization expenses relating to goodwill and other intangible
assets,  which  could  adversely  affect  the  Company's  financial  results and
condition.  The Company engages from time to time in discussions with respect to
potential  acquisitions,  some  of  which  may  be  material.

ADVERSE  PUBLICITY;  PRODUCT  RECALL

     Certain  news  broadcasts  by major U.S. television and radio networks have
focused  on  the  use of antibacterial agents to kill germs on various surfaces.
Triclosan,  the active ingredient in Liquid Dial, has also been a focus of these
broadcasts.  Although none of the broadcasts disputed that Triclosan kills germs
on  the  skin,  some  third  party  experts did question whether it provides any
additional  protection  beyond that provided by non-antibacterial soap products.
Although  the  Company  has  test  results that it believes prove that Triclosan
provides  consumers  with  additional  protection  in  limiting  exposure  to
bacterial-related  diseases,  there  can  be  no assurance the adverse publicity
stemming  from these broadcasts will not adversely affect the Company's sales of
its  antibacterial  soap  products  and  its  results  of  operations.

     Because  the  Company  shares  the  use  of  the  Armour trademark for food
products  with  ConAgra Inc., the manufacturer of Armour-branded non-canned meat
products,  the  Company faces the risk that consumer preferences and perceptions
with  respect  to  any  of  the  Company's  Armour products may be influenced by
adverse  publicity affecting any of the Armour-branded products of ConAgra, Inc.

     From  time to time, consumer product companies, including Dial, have had to
recall  certain  products  for  various  reasons, which costs of recall or other
liabilities  could  be material to such companies.  To date, the Company has not
made  any  product  recalls  that  have been material to the Company's financial
condition.  In  addition,  adverse  publicity  regarding any such product recall
could  have  a  material  adverse  effect  on  the  Company.

ENVIRONMENTAL  CONCERNS  REGARDING  DETERGENT  COMPOUND

     Nonlyphenol  ethoxylate  ("NPE")  is  an  ingredient  used in the Company's
liquid  and  powder  detergent  products.  Certain  environmental and regulatory
groups  have  raised  concerns regarding the toxicity of compounds produced from
NPE  as  it  decomposes  and  the  adverse  impact on the reproductive health of
certain aquatic animals exposed to those compounds.  Although to the best of the
Company's  knowledge  none  of the studies undertaken on NPE have demonstrated a
link between the compound and such effect in the environment or in human beings,
there  can be no assurance that subsequent studies will in fact demonstrate such
a  link  or  demonstrate  other  adverse  environmental  consequences.  Current
government  regulations  do  not  impose  any restrictions on the use of NPE, or
impose  any  liability on any of the businesses that utilize NPE in the products
they  manufacture.  The Company believes, however, that a number of governmental
agencies in North America and Europe are discussing formal regulations of NPE in
the  environment.  The Company is in the process of reformulating its detergents
to  eliminate  this  compound  ingredient.  The  additional  expense the Company
expects  to  incur  as  a result of this reformulation is not expected to have a
material  adverse  impact  on the Company's financial results.  In addition, the
Company  believes that it will not incur any significant environmental liability
as  a  result  of  the  use  of  NPE  in  its  products.

DEPENDENCE  ON  KEY  PERSONNEL

     The  operation  of  the  Company  requires  managerial  expertise.  Of  the
Company's  key  personnel,  only  the  Chief Executive Officer has an employment
contract  with the Company.  There can be no assurance that any of the Company's
key  employees  will  remain  in  the  Company's  employ.  The  loss of such key
personnel  could  have  a  material  adverse effect on the Company's operations.

EMPLOYEE  TURNOVER

     Primarily  as  a  result  of the restructuring of its business, the Company
discharged approximately 950 salaried and non-salaried employees during 1995 and
1996.  In addition, the Company experienced greater aggregate voluntary turnover
of  salaried employees in 1996 and 1997 than the industry average.  Although the
Company  believes  that  it  presently  has sufficient staffing, there can be no
assurance  that  the  Company  would not be materially adversely affected by any
future  significant  voluntary  turnover  of  salaried  or  other  employees.


ENVIRONMENTAL  MATTERS

     The  Company is subject to a variety of environmental and health and safety
laws  in  each  jurisdiction in which it operations.  These laws and regulations
pertain  to  the  Company's  present  and  past  operations.

     Since  1980,  the  Company has received notices or requests for information
with  respect  to  27  sites  that  have been deemed "Superfund" sites under the
federal  Comprehensive  Environmental  Response, Compensation and Liability Act,
five of which are currently active, 14 of which are inactive, and eight of which
have  been  settled.  The  Company also is engaged in investigatory and remedial
activities  with  respect  to  four  closed  plants  previously  operated by the
Company's  former parent.  As of October 2, 1999, the Company has accrued in its
financial  statements approximately $3 million in reserves for expenses relating
to  Superfund  sites  and  the clean-up of closed plant sites, which reserves it
believes  are  adequate.

     The Company does not anticipate that the costs to comply with environmental
laws and regulations or the costs related to Superfund sites and the clean-up of
closed  plant  sites  will  have  any  material  adverse effect on the Company's
capital expenditures, earnings or competitive position; however, there can be no
assurance that other developments, such as the emergence of unforeseen claims or
liabilities  or  the  imposition of increasingly stringent laws, regulations and
enforcement  policies  will  not  result  in  material  costs  in  the  future.