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 September 27, 1997
                        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  (602)  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  September  27,  1997  was  96,011,542.

<PAGE>
PART  I.    FINANCIAL  INFORMATION
ITEM  1.    FINANCIAL  STATEMENTS
<TABLE>
<CAPTION>

                                  THE DIAL CORPORATION
                               CONSOLIDATED BALANCE SHEET
                                     (000 omitted)
                                                          (Unaudited)
                                                         September 27,    December 28,
                                                              1997            1996 
                                                        ---------------  --------------
<S>                                                     <C>              <C>

ASSETS
Current Assets:
  Cash and cash equivalents. . . . . . . . . . . . . .  $        8,834   $      14,102 
  Receivables, less allowance of $8,714 and $3,170 . .          56,875          28,689 
  Inventories. . . . . . . . . . . . . . . . . . . . .         119,031         139,492 
  Deferred income taxes. . . . . . . . . . . . . . . .          53,476          61,379 
  Other current assets . . . . . . . . . . . . . . . .           6,119           4,119 
                                                        ---------------  --------------

     Total current assets. . . . . . . . . . . . . . .         244,335         247,781 

Property and equipment, net. . . . . . . . . . . . . .         248,609         226,551 
Deferred income taxes. . . . . . . . . . . . . . . . .          57,881          63,918 
Intangibles. . . . . . . . . . . . . . . . . . . . . .         328,207         325,739 
Other assets . . . . . . . . . . . . . . . . . . . . .             874           2,137 
                                                        ---------------  --------------

                                                        $      879,906   $     866,126 
                                                        ===============  ==============
LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities:
  Trade accounts payable . . . . . . . . . . . . . . .  $       86,960   $      91,341 
  Income taxes payable . . . . . . . . . . . . . . . .          29,216           7,188 
  Other current liabilities. . . . . . . . . . . . . .         119,162         108,145 
                                                        ---------------  --------------

     Total current liabilities . . . . . . . . . . . .         235,338         206,674 

Long-term debt . . . . . . . . . . . . . . . . . . . .         207,404         269,515 
Pension and other employee benefits. . . . . . . . . .         238,772         233,306 
Other liabilities. . . . . . . . . . . . . . . . . . .           8,920          15,974
                                                        ---------------  --------------

     Total liabilities . . . . . . . . . . . . . . . .         690,434         725,469 
                                                        ---------------  --------------

Shareholders' Equity
  Common stock, $.01 par value, 300,000,000 shares
  authorized, 96,102,553 and 95,638,352 shares issued.             961             956 
  Additional capital . . . . . . . . . . . . . . . . .         264,243         247,209 
  Retained earnings (deficit). . . . . . . . . . . . .          19,038         (20,308)
  Unearned employee benefits . . . . . . . . . . . . .         (93,195)        (87,129)
  Cumulative translation adjustment. . . . . . . . . .            (327)            575 
  Treasury stock, 91,011 and 49,399 shares held. . . .          (1,248)           (646)
                                                        ---------------  --------------
     Total shareholders' equity. . . . . . . . . . . .         189,472         140,657 
                                                        ---------------  --------------

                                                        $      879,906   $     866,126 
                                                        ===============  ==============
</TABLE>

See  Notes  to  Consolidated  Financial  Statements.

<PAGE>
<TABLE>
<CAPTION>

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


                                                                   (Unaudited)
                                                                  Quarter Ended
                                                       ---------------------------------         
                                                        September  27,    September 28,
                                                             1997             1996
                                                       ----------------  ---------------
<S>                                                    <C>               <C>
Net sales . . . . . . . . . . . . . . . . . . . . . .  $        334,290  $      350,508 
                                                       ----------------  ---------------

Costs and expenses:
   Cost of products sold. . . . . . . . . . . . . . .           173,723         188,340 
   Write down of discontinued product inventories . .                            27,924
                                                       ----------------  ---------------
                                                                173,723         216,264 

   Selling, general and administrative expenses . . .           119,582         138,561 
   Restructuring charges and other asset write-downs                             27,076
                                                       ----------------  ---------------
                                                                293,305         381,901
                                                       ----------------  ---------------

Operating income (loss) . . . . . . . . . . . . . . .            40,985         (31,393)

Interest and other expense. . . . . . . . . . . . . .             6,392           6,361 
Spinoff transaction costs . . . . . . . . . . . . . .                             1,000
                                                       ----------------  ---------------
                                                                  6,392           7,361 
                                                       ----------------  ---------------
                                                       
Income (loss) before income taxes . . . . . . . . . .            34,593         (38,754)
Income taxes (benefit). . . . . . . . . . . . . . . .            12,241         (13,268)
                                                       ----------------  ---------------

NET  INCOME (LOSS). . . . . . . . . . . . . . . . . .  $         22,352  $      (25,486)
                                                       ================  ===============

NET INCOME (LOSS) PER SHARE . . . . . . . . . . . . .  $           0.24  $        (0.28)
                                                       ================  ===============

Average outstanding common and equivalent shares. . .            92,872          90,618 
                                                       ================  ===============
</TABLE>

See  Notes  to  Consolidated  Financial  Statements.

<PAGE>
<TABLE>
<CAPTION>

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


                                                                    (Unaudited)
                                                                Nine Months Ended
                                                      -----------------------------------         
                                                        September  27,     September 28,
                                                             1997               1996
                                                      -------------------  --------------
<S>                                                   <C>                  <C>
Net sales. . . . . . . . . . . . . . . . . . . . . .  $           999,800  $    1,056,658
                                                      -------------------  --------------
Costs and expenses:
   Cost of products sold . . . . . . . . . . . . . .              526,050         553,270
   Write down of discontinued product inventories                                  27,924
                                                      -------------------  --------------
                                                                  526,050         581,194

   Selling, general and administrative expenses. . .              356,051         400,442
   Restructuring charges and other asset write-downs                               27,076
                                                      -------------------  --------------
                                                                  882,101       1,008,712
                                                      -------------------  --------------


Operating income . . . . . . . . . . . . . . . . . .              117,699          47,946

Interest and other expenses. . . . . . . . . . . . .               21,191          16,146
Spinoff transaction costs. . . . . . . . . . . . . .                                5,000
                                                      -------------------  --------------
                                                                   21,191          21,146
                                                      -------------------  --------------

Income before income taxes . . . . . . . . . . . . .               96,508          26,800
Income taxes . . . . . . . . . . . . . . . . . . . .               35,451          13,389
                                                      -------------------  --------------

NET  INCOME. . . . . . . . . . . . . . . . . . . . .  $            61,057  $       13,411
                                                      ===================  ==============

NET INCOME  PER SHARE. . . . . . . . . . . . . . . .  $              0.66  $         0.15
                                                      ===================  ==============

Average outstanding common and equivalent shares . .               92,491          90,618
                                                      ===================  ==============
</TABLE>

See  Notes  to  Consolidated  Financial  Statements.





<TABLE>
<CAPTION>
                             THE  DIAL  CORPORATION
                         STATEMENT OF CONSOLIDATED CASH FLOWS
                                     (000 omitted)
                                                                  (Unaudited)
                                                             Nine Months Ended
                                                      --------------------------------
                                                      September 27,    September 28,
                                                           1997             1996 
                                                      ---------------  ---------------
<S>                                                   <C>              <C>

CASH FLOWS PROVIDED (USED) BY OPERATING ACTIVITIES:
Net income . . . . . . . . . . . . . . . . . . . . .  $       61,057   $       13,411 
Adjustments to reconcile net income to net cash
 provided by operating activities:
  Depreciation and amortization. . . . . . . . . . .          23,107           21,920 
  Deferred income taxes. . . . . . . . . . . . . . .          13,940          (16,419)
  Restructuring charges and asset write-downs. . . .                           55,000 
  Change in operating assets and liabilities:
   Receivables . . . . . . . . . . . . . . . . . . .           2,624           (2,165)
   Inventories . . . . . . . . . . . . . . . . . . .          23,133          (12,390)
   Trade accounts payable. . . . . . . . . . . . . .         (23,142)           5,778 
   Other assets and liabilities, net . . . . . . . .          19,076          (18,795)
                                                      ---------------  ---------------
Net cash provided by operating activities. . . . . .         119,795           46,340 
                                                      ---------------  ---------------
CASH FLOWS PROVIDED (USED) BY INVESTING  ACTIVITIES:
Capital expenditures . . . . . . . . . . . . . . . .         (29,713)         (34,442)
Acquisition of business, net of cash acquired. . . .         (25,135)
Proceeds from sale of assets . . . . . . . . . . . .          35,080              509 
                                                      ---------------  ---------------
Net cash (used) by investing activities. . . . . . .         (19,768)         (33,933)
                                                      ---------------  ---------------
CASH FLOWS PROVIDED (USED) BY FINANCING ACTIVITIES:
Net payments on long-term borrowings . . . . . . . .         (82,913)          (3,003)
Proceeds from long-term borrowings . . . . . . . . .                           15,000 
Net change in short-term bank loans. . . . . . . . .                             (317)
Dividends paid on common stock . . . . . . . . . . .         (21,710)          (7,174)
Cash proceeds from stock options . . . . . . . . . .           8,128 
Net change in receivables sold . . . . . . . . . . .          (8,800)             292 
Cash transfers (to) from parent, net . . . . . . . .                          (14,200)
                                                      ---------------  ---------------
Net cash provided (used) by financing activities . .        (105,295)          (9,402)
                                                      ---------------  ---------------
Net decrease in cash and cash equivalents. . . . . .          (5,268)           3,005 
Cash and cash equivalents, beginning of year . . . .          14,102            5,884 
                                                      ---------------  ---------------

CASH AND CASH EQUIVALENTS, END OF PERIOD . . . . . .  $        8,834   $        8,889 
                                                      ===============  ===============
</TABLE>

See  Notes  to  Consolidated  Financial  Statements.

<PAGE>
                             THE DIAL CORPORATION
                  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE  A.    BASIS  OF  PREPARATION

On  July  25,  1996,  the  Board  of  Directors  of The Dial Corp ("the Former
Parent")  declared  a dividend (the "Distribution" or "the spinoff") to effect
the  spinoff  of  its  Consumer  Products  Business.  The dividend was paid on
August  15,  1996,  to shareholders of record as of August 5, 1996.  Each Dial
shareholder  received  a  dividend  of  one  share of common stock of The Dial
Corporation  ("the Company"), which, after the Distribution, owns and operates
the  Consumer  Products  Business  previously  conducted by the Former Parent.
Concurrently  with the Distribution, the name of the Former Parent was changed
to  Viad  Corp.

The  Consolidated Financial Statements present the financial position, results
of  operations and cash flows of the divisions and subsidiaries comprising The
Dial  Corporation,  as  if  it  had  been  formed as a separate entity for all
periods  presented.    The Former Parent's historical cost basis of the assets
and  liabilities  have  been  carried  over  to  the new company. All material
intercompany  balances  and  transactions  among  the  entities comprising the
Company  have  been  eliminated.

Accounting  policies utilized in the preparation of these financial statements
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."

Net income per common share is computed by dividing net income by the weighted
average  number  of  common  shares  outstanding  during the year after giving
effect  to  stock  options considered to be dilutive common stock equivalents.
Fully  diluted  net  income  per common share is not materially different from
primary net income per common share.    The average outstanding and equivalent
shares  do not include shares held by the Employee Equity Trust (the "Trust").
Shares  held  by  the  Trust are not considered outstanding for net income per
share  calculations  until  the  shares  are  released  from  the  Trust.

At September 27, 1997, there were 96,102,553 shares of common stock issued and
96,011,542  shares  outstanding.   At September 27, 1997, a total of 5,191,425
of  the  outstanding  shares were held by the Trust.  In addition, the Company
held  91,011  shares  in  treasury.

In  addition  to  common  stock, the Company is authorized to issue 10,000,000
shares  of preferred stock,  par value  $.01 per share, none of which has been
issued.

In  March  1997,  the  Financial  Accounting  Standards  Board ("FASB") issued
Statement  of  Financial  Accounting  Standards  No. 128, "Earnings Per Share"
("SFAS No. 128"), which is effective for financial statements for both interim
and  annual  periods  ending  after  December 15, 1997.  Early adoption of the
statement  is  not permitted.  This new standard requires dual presentation of
"basic"  and  "diluted" earnings per share ("EPS") on the face of the earnings
statement  and requires a reconciliation of the numerators and denominators of
basic  and  diluted  EPS  calculations.  The Company's current EPS calculation
conforms  to  SFAS  No.  128's  diluted  EPS.

In June 1996, FASB issued Statement of Financial Accounting Standards No. 125,
"Accounting  for  Transfers  and  Servicing  of  Financial  Assets  and
Extinguishments  of  Liabilities" ("SFAS No. 125").  SFAS No. 125 permits sale
accounting treatment for transfers of financial assets in which the transferor
surrenders  control  over those assets and consideration other than beneficial
interests  in  the  transferred  assets is received in exchange.  SFAS No. 125
defines  the conditions under which a transferor has surrendered control.  The
Company  adopted  SFAS No. 125 on January 1, 1997, as required.  Sale of trade
accounts  receivable  entered  into  in  1997  are structured in a manner that
qualifies  for  sale  accounting under SFAS No. 125.  The adoption of SFAS No.
125  did  not  have  a  material effect on the Company's financial position or
results  of  operations.

In  June  1997,  the  FASB issued Statements of Financial Accounting Standards
("SFAS")  No.  130  "Reporting  Comprehensive Income" and No. 131 "Disclosures
About  Segments  of an Enterprise and Related Information".  SFAS 130 requires
that  an  enterprise (a) classify items of other comprehensive income by their
nature  in  a  financial  statement and (b) display the accumulated balance of
other  comprehensive  income  separately from retained earnings and additional
capital  in the equity section of a statement of financial position.  SFAS 131
establishes  standards  for the way that public enterprises report information
about  operating  segments  in  annual  financial statements and requires that
those  enterprises  report  selected  information  about operating segments in
interim  financial  reports  issued  to  shareholders.    It  also establishes
standards  for  disclosures  about products and services, geographic areas and
major  customers.   Both statements are effective for financial statements for
periods  beginning  after  December  15,  1997.  The Company has not completed
evaluating the impact of implementing the provisions of SFAS Nos. 130 and 131.

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 September 27, 1997
and  the results of operations and cash flows for the quarters and nine months
ended  September  27, 1997 and September 28, 1996 have been included.  Interim
results  of  operations  are  not  necessarily  indicative  of  the results of
operations  for  the  full  year.

Certain  reclassifications  have been made to 1996 balances to conform to 1997
presentations.

This  information  should be read in conjunction with the financial statements
set  forth  in  the Company's Annual Report to Shareholders for the year ended
December  28,  1996.

NOTE  B.  INVENTORIES

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


                             September 27,   December  28,
                                 1997             1996
                            ---------------  --------------
<S>                         <C>              <C>
                                     (000 omitted)

Raw materials and supplies  $        33,375  $       37,744
Work in process. . . . . .            9,081          10,939
Finished goods . . . . . .           76,575          90,809
                            ---------------  --------------
                            $       119,031  $      139,492
                            ===============  ==============

</TABLE>


NOTE  C.    INCOME  TAXES

Reconciliations  between  the statutory federal income tax rate of 35% and the
Company's  consolidated  effective  income  tax rate for the nine months ended
September  27,  1997  and  September  28,  1996  are  as  follows:
<TABLE>
<CAPTION>



                                                                                    September 27,   September 28,
                                                                                         1997            1996
                                                                                    --------------  --------------
<S>                                                                                 <C>             <C>
Federal statutory rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           35.0%           35.0%
Nondeductible goodwill amortization. . . . . . . . . . . . . . . . . . . . . . . .            0.3             2.6 
FSC exclusion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           (0.5)           (1.6)
State income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            3.9             4.5 
Impact of lower foreign tax rate . . . . . . . . . . . . . . . . . . . . . . . . .           (1.1)            (.9)
Provision for potential nondeductible restructuring and spinoff transaction costs
                                                                                                              7.6 
Other, net (benefit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           (0.9)            2.8 
                                                                                    --------------  --------------
Effective income tax rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . .           36.7%           50.0%
                                                                                    ==============  ==============
</TABLE>





NOTE  D.    RESTRUCTURING  CHARGES  AND  INVENTORY  AND    ASSET  WRITE-DOWNS

In the third quarter of 1996, the Company announced an administrative and line
of  business  reorganization  to  streamline its management and administrative
organization,  eliminate  approximately  250  positions, sell or discontinue a
number  of underperforming brands and exit the current corporate headquarters.
The  Company  recorded  restructuring  charges  and  asset write-downs of  $55
million  ($33.6  million after tax) in the third quarter of 1996 for severance
costs,  discontinuance  of  product  lines  and  building  exit  costs.

In  the  third quarter of 1995, the Company recorded restructuring charges and
asset  write-downs totaling $156 million  ($94.9 million after tax) to provide
for  a  business-based  reorganization  through  plant  closings,  work  force
reductions  and elimination of certain products.  The charges provided for the
closing of six plants and the reduction of the work force by approximately 700
people,  substantially  all of whom were based in the plants that were closed.
All  six  plants  have  been  closed.

Approximately  $14.4  million  in reserves for the 1995 and 1996 restructuring
charges  remained  at  September  27,  1997. These reserves are believed to be
adequate  and  the  expenses  are expected to be paid utilizing cash flow from
operations.      Based  upon  the  discontinuation and product rationalization
analysis  completed,  the related assets and intangibles were determined to be
impaired  and  were written down to their net realizable value.  Severance pay
and  benefits  and exit costs have been recognized in accordance with Emerging
Issues Task Force Issue No. 94-3 ("EITF No. 94-3"), "Liability Recognition for
Certain  Employee  Termination  Benefits  and  Other Costs to Exit an Activity
(including  Certain  Costs  Incurred  in a Restructuring)."  Restructure costs
charged  against  such  reserves  in the first nine months of 1997 amounted to
$20.6  million,  of  which  $11.9  million  were  severance  and  exit  costs.

NOTE  E.  DISPOSITION  OF  ASSETS

In  the  third  quarter of 1997, the Company sold to Church & Dwight Co., Inc.
for  approximately  $30  million the following brands and related inventories:
Brillo  soap  pads and related products, Parsons ammonia, Bo Peep ammonia, Sno
Bol  toilet  bowl  cleaner, Cameo metal cleaner and Rain Drops water softener.
The  Company's London, Ohio plant, where Brillo is manufactured, was also part
of  the  sale.  In addition, the Company has sold its Bruce floor care product
trademark  and  its Magic Sizing/Starch brand and related inventories to other
third  parties.

The  Company realized a gain of approximately $16 million from the sale of the
non-core  businesses.      This  gain  was  offset  by  $16 million in various
non-recurring  operating  charges,  comprised  principally  of $9.5 million in
expenses  from  the  write-off  of capitalized package design costs which were
determined  in  the  third  quarter of 1997 to be impaired and $4.5 million in
expenses  associated  with  sales  returns  of  discontinued  products.


NOTE  F.  ACQUISITION  OF  BUSINESS

On  September  24,  1997,  the  Company  announced  that it had acquired Nuevo
Federal,  a  leading  manufacturer and marketer of personal care and household
products  in  Argentina, for a purchase price of approximately $35 million. Of
this amount, $25.1 million was paid in cash with the remainder of the purchase
price  comprised  of  future  payments contingent on the completion of certain
transactions.    With this venture, the Company will enter what it believes is
one  of  Latin America's fastest growing consumer markets. The Company intends
to  establish  a  position  in Mercosur, a regional trading bloc with over 230
million  consumers  in  Argentina and neighboring countries, including Brazil,
Paraguay,  Uruguay  and  Chile.      The  Statement of Consolidated Operations
presented  for  the  quarter and nine months ended September 27, 1997 does not
include  the  operations  of  Nuevo  Federal.

Net  cash  paid,  assets  acquired  and debt and other liabilities assumed are
shown  in  the  table  below.
<TABLE>
<CAPTION>


                                     September 27,
Assets acquired:                         1997
----------------------------------  ---------------
<S>                                 <C>
Receivables. . . . . . . . . . . .  $       22,773 
Inventories. . . . . . . . . . . .           9,085 
Property and equipment . . . . . .          21,107 
Intangibles. . . . . . . . . . . .          22,194 
Other assets . . . . . . . . . . .           1,332 
Debt and other liabilities assumed         (51,356)
                                    ---------------
Net cash paid. . . . . . . . . . .  $       25,135 
                                    ===============

</TABLE>


NOTE  G.    SUBSEQUENT  EVENTS

On  October  16,  1997,  the Company filed Amendment No. 1 to its Registration
Statement  on    Form S-3 (the "Registration Statement"), which was originally
filed  on  August  14,  1997,  to  register  $115  million in proposed maximum
aggregate  offering  price  of  the Company's common stock.   The Registration
Statement  was declared effective by the Securities and Exchange Commission on
October  16,  1997.      On  November  10,  1997,  the Company entered into an
underwriting  agreement  with  a syndicate  of  underwriters to sell 5,460,751
shares of  its  Common Stock, par value $.01   per share  (the "Common Stock")
under  the  Registration  Statement  (6,279,864  shares  if the  underwriters'
over-allotment  option is  exercised in full)  at a purchase price of $18.3125
per share.   The offering is scheduled to close on November 17, 1997.  The net
proceeds to the  Company   from  the  offering  will  be  approximately  $94.2
million  (or approximately $108.5  million if  all  over-allotment options are
the offering.  The Company intends to use the net proceeds of the offering  to
repay long-term debt.

In  October 1997, the Company acquired three leading personal care soap brands
and two leading laundry brands from Procter & Gamble Co's Argentina subsidiary
for  a  purchase  price  of approximately $4.5 million.  The purchase of these
five  brands  complements  the  Company's  acquisition  of  Nuevo  Federal.

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

RESULTS  OF  OPERATIONS

 Basis  of  Management's  Discussion  and  Analysis
In  the  line  of  business  reorganization undertaken in the third quarter of
1996,  the  Company identified certain brands and lines of business upon which
it intends to dedicate the resources of the Company.  These businesses are the
retail  branded  products  which  the  Company  markets under its Dial, Purex,
Renuzit  and  Armour  franchises  and  the  Company's  international  line  of
business.    The  Dial  franchise  includes  not only the Dial and Liquid Dial
brands  but  also  the  Tone,  Nature's  Accents, Pure & Natural, Fels Naptha,
Boraxo  and  Breck  brands.    The  Purex franchise includes the Trend, Dutch,
Borateem,  Vano, Sta-Flo, 20 Mule Team and La France brands in addition to the
Purex  brand.    The  Renuzit  franchise  includes only products that bear the
Renuzit name.  The Armour franchise includes the Armour, Armour Star and Cream
brands.    These  brands and lines of business were identified on the basis of
their  profitability,  strength  in  the marketplace and potential growth. All
products  and  lines  of  business  outside  of the identified franchises (the
"noncore  businesses")  have  been  discontinued  or  sold.

COMPARISON  OF  THE  THIRD  QUARTER  OF  1997  WITH  THE THIRD QUARTER OF 1996

Net  revenues  for  the third quarter of 1997 decreased to $334.3 million from
$350.5  million  for  the  third  quarter  of  1996  as a result of the recent
divestiture  of  several  non-core  brands.  In the third quarter of 1997, the
Company's  business,  exclusive of brands to be discontinued or divested, grew
9.7%  in  unit  volume  and  3.9%  in revenues versus the same period in 1996.
This  increase  was  driven  primarily  by  an increase in Purex revenues  (up
2.9%),  an  increase  in  Renuzit  revenues  (up 12.1%), an increase in Armour
revenues  (up  10.8%),  and  an  increase in International revenues (up 4.1%).
Dial  revenues  remained relatively constant from the third quarter of 1996 to
the  third  quarter  of  1997.

Noncore  revenues in the third quarter of 1997 of $13.0 million declined $28.3
million  (or  68.5%)  from  the third quarter 1996 levels. The Company expects
that  any  future  revenues from noncore businesses will not be significant as
the  Company  has  substantially completed its initiative of discontinuing and
divesting  certain  brands.

The  Company  reported  net  income  of  $22.4  million  for the quarter ended
September  27,  1997, versus a net loss of $25.5 million for the third quarter
of  1996. Operating income for the third quarter of 1997 was $41.0 million, up
$72.4  million  over  an  operating loss in the third quarter of 1996 of $31.4
million.   Included in the results of operations for the third quarter of 1996
were  restructuring  charges, discontinued product inventories and other asset
write-downs of $55.0 million.   Operating income for the third quarter of 1996
before  these  charges  was  $23.6  million.   Net income before restructuring
charges,  discontinued  product  inventories  and other asset write-downs, and
spinoff  transaction  costs  for  the  third quarter of 1996 was $7.4 million.

Included in cost of products sold in the third quarter of 1996 are charges for
the write-down of discontinued product inventories of $27.9 million. Excluding
these  charges,  gross  profit margins increased to approximately 48.0% in the
third  quarter  of 1997 from approximately 46.3% in the third quarter of 1996.

Selling,  general and administrative expenses were $119.6 million in the third
quarter  of  1997,  a decrease of approximately $19.0 million (or 13.7%) below
the  third  quarter  of  1996.  The  decrease  was  the result of decreases in
marketing expenses of approximately $14.1 million and decreases in selling and
administrative  expenses  of  approximately  $4.9  million.

The  decreases  in  marketing  expenses  in the third quarter of 1997 from the
third  quarter  of  1996  resulted  from  lower  trade  marketing  spending of
approximately  $3.6  million on core businesses and a savings of approximately
$6.5  million  of  trade  marketing  expenses  on  products  that  have  been
discontinued  or divested.   Additionally, in the third quarter of 1997 versus
the third quarter of 1996, there were favorable consumer promotion expenses of
approximately  $4.0  million  as  a  result  of  the  curtailment  of consumer
promotion  expenses  on  products  that  have  been  discontinued or divested.

The  decreases  in  selling  and administrative expenses of approximately $4.9
million  in  the  third quarter of 1997 versus the third quarter of 1996 are a
result  of  a  $6.9  million  decrease  in selling and administrative expenses
attributable  to  savings  achieved  from the Company's restructuring efforts,
offset  by  approximately  $2.0  million  in incremental public company costs.

In the third quarter of 1997, the Company completed its disposition of several
non-core  businesses.  The  Company  realized  a  gain  of approximately $16.0
million  from  these  sales.  This gain was offset by $16.0 million in various
non-recurring  operating  charges,  comprised  principally  of $9.5 million in
expenses  from  the  write-off  of capitalized package design costs which were
determined  in  the  third  quarter of 1997 to be impaired and $4.5 million in
expenses  associated  with  sales  returns  of  discontinued  products.

Interest  and  other  expenses  remained  relatively  constant  from the third
quarter  of  1996  to  the  third  quarter  of  1997.

The  effective  tax  rate  for  the  quarter  ended  September  27,  1997  was
approximately  35.4%,  up  from  34.2%  for  the  comparable  period  in 1996.


COMPARISON OF THE FIRST NINE MONTHS OF 1997 WITH THE FIRST NINE MONTHS OF 1996

Net  revenues for the nine months ended September 27, 1997 decreased to $999.8
million  from  $1,056.7  million for the nine months ended September 28, 1996.
The decrease in revenues was due to a Purex price reduction taken in the first
quarter  of  1996 and a decline of $71.8 million in revenues from discontinued
and  divested  brands.    During the nine months ended September 27, 1997, the
Company's  business,  exclusive of brands to be discontinued or divested, grew
4.4%  in  unit  volume  and  4.2%  in revenues versus the same period in 1996.
For  the nine months ended September 27, 1997, the Company reported net income
of  $61.1  million versus a net income $13.4 million for the nine months ended
September 28, 1996.   Operating income for the nine months ended September 27,
1997 increased 145.5% to $117.7 million from $48.0 million for the nine months
ended  September  28,  1996.     Included in the results of operations for the
first  nine  months  of  1996 were restructuring charges, discontinued product
inventories  and  other asset write-downs of $55.0 million.   Operating income
for  the  first  nine  months of 1996 before these charges was $102.9 million.
Net  income before restructuring charges, discontinued product inventories and
other  asset  write-downs,  and  spinoff  transaction costs for the first nine
months  of  1996  was  $48.7  million.

Included in cost of products sold in the first nine months of 1996 are charges
for  the  write-down  of  discontinued  product  inventories of $27.9 million.
Excluding  these  charges,  gross  profits declined $29.6 million, from $503.4
million for the nine months ended September 28, 1996 to $473.8 million for the
first  nine  months  ended September 27, 1997.    The principal reason for the
decline  in  gross  profit  relates  to the Purex price reduction taken in the
second  quarter of 1996.  Gross profit margins remained relatively constant at
approximately  47%  for  both  periods.

Selling, general and administrative expenses were $356.1 million for the first
nine  months  of  1997,  a  decrease of approximately $44.4 million (or 11.1%)
below  1996  levels for the comparable period.  The decrease was the result of
decreases  in  marketing expenses of approximately $34.9 million and decreases
in  selling  and  administrative  expenses  of  approximately  $9.5  million.

The  decreases in marketing expenses in the first nine months of 1997 from the
first  nine months of 1996 is the result of lower trade promotion expenditures
of  approximately  $16.4  million  and  lower  consumer  promotion expenses of
approximately  $18.5  million.  The  decline  in  trade  promotion  expense is
comprised of approximately $15.0 million of lower trade promotion expenditures
on  Purex  which  were  no longer necessary as a result of the price reduction
taken  in  the  first  quarter  of  1996,  the  curtailment of trade marketing
expenses  on products that have been discontinued or divested of approximately
$12.8  million,  offset  by  additional  trade spending related to incremental
sales  volume  in the first nine months of 1997 of approximately $11.4 million
on  other  core  businesses.  Favorable  consumer  promotion  expenses  of
approximately  $18.5 million in the first nine months of 1997 versus the first
nine  months  of 1996 were the result of not repeating the "Buy three, get one
free"  promotion on Dial bar soap in 1997, as well as a reduction of marketing
expenses  on  products  that  have  been  discontinued  or  divested.

The  decreases  in  selling  and administrative expenses of approximately $9.5
million  in the first nine months of 1997 versus the first nine months of 1996
are  a  result  of  a    $17.5  million decrease in selling and administrative
expenses  attributable  to  savings  achieved from the Company's restructuring
efforts,  offset  by  approximately $8.0 million in incremental public company
costs.

In the third quarter of 1997, the Company completed its disposition of several
non-core  businesses.  The  Company  realized  a  gain  of approximately $16.0
million  from  these  sales.  This gain was offset by $16.0 million in various
non-recurring  operating  charges,  comprised  principally  of $9.5 million in
expenses  from  the  write-off  of capitalized package design costs which were
determined  in  the  third  quarter of 1997 to be impaired and $4.5 million in
expenses  associated  with  sales  returns  of  discontinued  products.

Interest and other expenses increased approximately $5.0 million from the nine
months  ended  September 28, 1996 to the nine months ended September 27, 1997.
This  increase  was  the  result of a $4.7 million increase in accretion costs
related  to Armour employee benefit liabilities assumed from the Former Parent
in  the  spinoff  and  additional sale of accounts receivable expenses of $2.5
million,  offset  by  an  interest  expense  savings on long-term debt of $2.2
million in the first nine months of 1997 versus the first nine months of 1996.

The  effective  tax  rate  for  the  nine  months ended September 27, 1997 was
approximately  36.7%,  down  from 50.0% for the comparable period in 1996. The
net  decrease  of  approximately  13.3%  is  due  to an increase in the income
eligible  for  the Foreign Sales Corporation exclusion, an increase in foreign
income subject to lower income tax rates, and a reduction in the provision for
potentially  nondeductible restructuring and spinoff transaction costs, offset
by  slightly  higher  nondeductible goodwill amortization and additional state
taxes.

LIQUIDITY  AND  CAPITAL  RESOURCES

The  Company generated cash from operations of $119.8 million during the first
nine  months  of 1997, an increase of $73.5 million from the comparable period
in  1996.        The increase was attributable primarily to higher net income,
decreases  in  receivables,  inventories,  deferred  income taxes and accounts
payable.

Capital  expenditures  for  the  first  nine months of 1997 were $29.7 million
versus  $34.4  million for the comparable period in 1996. In the third quarter
of  1997,  the  Company  acquired  Nuevo  Federal,  a leading manufacturer and
marketer  of personal care and household products in Argentina, for a purchase
price  of approximately $35 million.    Of this amount, $25.1 million was paid
in  cash with the remainder of the purchase price comprised of future payments
contingent  on  the  completion  of  certain  transactions.

In  the  third  quarter of 1997, the Company sold to Church & Dwight Co., Inc.
for  approximately  $30  million the following brands and related inventories:
Brillo  soap  pads and related products, Parsons ammonia, Bo Peep ammonia, Sno
Bol  toilet  bowl  cleaner, Cameo metal cleaner and Rain Drops water softener.
The  Company's London, Ohio plant, where Brillo is manufactured, was also part
of  the  sale.  In addition, the Company has sold its Bruce floor care product
trademark  and  its Magic Sizing/Starch brand and related inventories to other
third  parties.   Total proceeds from the sale of all product lines were $35.1
million.

The  Company's  financing  plan  includes  the  sale of accounts receivable to
accelerate  cash  flow.   Accounts receivable sold but not yet collected under
this  plan at September 27, 1997 and September 29, 1996 were $66.1 million and
$77.0    million,  respectively.    Under,  the terms of the plan, the Company
retains  the  risk  of  credit  loss  on  the  receivables  sold.

The  Company  is  also party to a $350 million revolving credit agreement (the
"Credit  Agreement")  with  various  banks.   The Credit Agreement, which will
terminate  on  August  15,  2002,  unless extended, contains certain covenants
which  impose  limitations on the Company with respect to, among other things,
its  ability  to place liens on property, its ability to merge, consolidate or
transfer  substantially  all  its  assets,  its  minimum  net  worth  and  the
incurrence  of  certain  indebtedness.   The Company, from time to time, makes
short-term  borrowings  that  are  supported  by  the Credit Agreement.  As of
September  27, 1997, the Company had $186.6 million aggregate principal amount
of  such  short-term borrowings outstanding and, at such date, the Company had
$163.4  million  available  under  the  Credit  Agreement.    Such  short-term
borrowings  are classified as long-term debt because they are supported by the
long-term  Credit  Agreement.   In addition, at September 27, 1997 the Company
had $20.8 million in long-term debt that it had assumed in the acquisition  of
Nuevo Federal.  In October 1997, the Company repaid in full the long-term debt
of Nuevo Federal.

On  October  17,  1997,  the  Company  announced  that  it was making a public
offering  of approximately 5.6 million shares of Common Stock. The offering of
the  Common  Stock  is  being done as a take-down from the Company's effective
shelf  registration  statement  for  Common  Stock,  which  was filed with the
Securities  and  Exchange  Commission on August 14, 1997.  The equity offering
was  required to preserve the status of the tax ruling received by  the Former
Parent and the Company from the IRS in connection with the Distribution.  This
ruling  was  issued on the basis of certain representations made by the Former
Parent  and  the  Company,  including  a representation that the Company would
issue  at  least  $100  million  in  additional equity securities by the first
anniversary of the Distribution (August 15, 1997).  The Company petitioned the
IRS  to  permit  it  to  extend  the  deadline for the issuance of such equity
securities  until December 31, 1997.   The IRS granted the Company's petition.

The Company moved its corporate headquarters in the Viad Tower to office space
in  Scottsdale,  Arizona, in August 1997.   The Company has approximately nine
years  remaining  on  the  lease  for  the Viad Tower space, which commits the
Company  to payments of approximately $2,676,000  annually through 2006.   The
Company  is  actively  marketing the space for sublease.   Estimated losses on
this  lease  were  provided  for  in  the  restructuring  charges  and  asset
write-downs  recorded  in  the  third  quarter  of  1996.

As  of September 27, 1997, the Company had approximately $111.4 million in net
deferred  tax  benefits,  which  the  Company believes are fully realizable in
future  years.    The realization of such benefits will require average annual
taxable  income  of  approximately  $18.6 million over the next 15 years.  The
Company's  average  income  before  income taxes over the last three years was
approximately  $47.6  million.


PART  II.    OTHER  INFORMATION

ITEM  5.  OTHER  INFORMATION

The  Company  filed a Form S-3 Registration Statement under the Securities Act
of  1933  with  the  Securities  and  Exchange  Commission on August 14, 1997.
Amendment No. 1 to Form S-3 Registration Statement under the Securities Act of
1933  was  filed  with  the  Securities and Exchange Commission on October 16,
1997.


ITEM  6.    EXHIBITS  AND  REPORTS  ON  FORM  8-K

     (A)  Exhibits

          11.    Statement  Re:  Computation  of  Per Share Earnings.

          27.    Financial  Data  Schedule.


(B)  No  reports on Form 8-K have been filed by the Company during the quarter
     for  which  this  report  is  filed.

                                  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  11,  1997


     \s\ Lowell L. Robertson
         Lowell L. Robertson
         Senior  Vice  President,  Finance
         (Chief  Accounting  Officer  and  Authorized  Officer)