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 June 28, 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) 754-1098

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  June,  28  1997  was  96,036,674.

<PAGE>
<TABLE>

<CAPTION>

PART  I.    FINANCIAL  INFORMATION
ITEM  1.    FINANCIAL  STATEMENTS


                               THE DIAL CORPORATION
                            CONSOLIDATED BALANCE SHEET
                                   (000 omitted)


<S>                                                     <C>         <C>

                                                        June 28,    December 28,
                                                          1997          1996 
                                                        ----------  --------------
ASSETS
Current Assets:
  Cash and cash equivalents                             $  12,180   $      14,102 
  Receivables, less allowance of $4,732 and $3,170         37,407          28,689 
  Inventories                                             112,950         139,492 
  Deferred income taxes                                    56,152          61,379 
  Other current assets                                        724           4,119 
                                                        ----------  --------------

     Total current assets                                 219,413         247,781 

Property and equipment, net                               231,645         226,551 
Deferred income taxes                                      60,142          63,918 
Intangibles                                               321,962         325,739 
Other assets                                                  775           2,137 
                                                        ----------  --------------

                                                        $ 833,937   $     866,126 
                                                        ==========  ==============
LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities:
  Trade accounts payable                                $  69,516   $      91,341 
  Income taxes payable                                     21,619           7,188 
  Other current liabilities                               104,360         108,145 
                                                        ----------  --------------

     Total current liabilities                            195,495         206,674 

Long-term debt                                            220,695         269,515 
Pension and other employee benefits                       239,376         233,306 
Other liabilities                                           8,592          15,974 
                                                        ----------  --------------
     Total liabilities                                    664,158         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                                      257,948         247,209 
  Retained earnings (deficit)                               3,940         (20,308)
  Unearned employee benefits                              (91,524)        (87,129)
  Cumulative translation adjustment                          (673)            575 
  Treasury stock, 65,879 and 49,399 shares held              (873)           (646)
                                                        ----------  --------------
     Total shareholders' equity                           169,779         140,657 
                                                        ----------  --------------

                                                        $ 833,937   $     866,126 
                                                        ==========  ==============
</TABLE>


See  Notes  to  Consolidated  Financial  Statements.

<PAGE>
<TABLE>

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



<S>                                               <C>             <C>

                                                      Quarter Ended
                                                  -------------------------           
                                                    June 28,       June 29,
                                                     1997            1996
                                                  --------------  ---------

Net sales                                         $      349,268  $ 353,758
                                                  --------------  ---------

Costs and expenses:
   Cost of products sold                                 183,037    185,472
   Selling, general and administrative expenses          126,174    125,289
                                                  --------------  ---------

                                                         309,211    310,761
                                                  --------------  ---------

Operating income                                          40,057     42,997
                                                  --------------  ---------

Spinoff transaction costs                                             4,000
Interest and other expenses                                7,133      5,182
                                                  --------------  ---------
                                                           7,133      9,182
                                                  --------------  ---------


Income before income taxes                                32,924     33,815
Income taxes                                              12,542     14,526
                                                  --------------  ---------

NET  INCOME                                       $       20,382  $  19,289
                                                  ==============  =========

NET INCOME PER SHARE                              $         0.22
                                                  ==============           

Average outstanding common and equivalent shares          92,625
                                                  ==============           
</TABLE>


See  Notes  to  Consolidated  Financial  Statements.

<PAGE>
<TABLE>

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



<S>                                               <C>                <C>

                                                      Six Months Ended
                                                  ----------------------------           
                                                   June 28,           June 29,
                                                     1997              1996
                                                  -----------------  ---------

Net sales                                         $         665,510  $ 706,150
                                                  -----------------  ---------

Costs and expenses:
   Cost of products sold                                    352,327    358,823
   Selling, general and administrative expenses             236,469    267,988
                                                  -----------------  ---------

                                                            588,796    626,811
                                                  -----------------  ---------

Operating income                                             76,714     79,339
                                                  -----------------  ---------

Spinoff transaction costs                                                4,000
Interest and other expenses                                  14,799      9,785
                                                  -----------------  ---------
                                                             14,799     13,785
                                                  -----------------  ---------


Income before income taxes                                   61,915     65,554
Income taxes                                                 23,210     26,657
                                                  -----------------  ---------

NET  INCOME                                       $          38,705  $  38,897
                                                  =================  =========

NET INCOME PER SHARE                              $            0.42
                                                  =================           

Average outstanding common and equivalent shares             92,261
                                                  =================           
</TABLE>


See  Notes  to  Consolidated  Financial  Statements.









<TABLE>

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



<S>                                                   <C>                 <C>

                                                            Six Months Ended
                                                      -----------------------------            
                                                          June 28,         June 29,
                                                            1997             1996 
                                                      ------------------  ----------
CASH FLOWS PROVIDED (USED) BY OPERATING ACTIVITIES:
Net income                                            $          38,705   $  38,897 
Adjustments to reconcile net income to net cash
 provided by operating activities:
  Depreciation and amortization                                  15,464      14,722 
  Deferred income taxes                                           9,003       7,735 
  Change in operating assets and liabilities:
   Receivables                                                    2,482     (10,462)
   Inventories                                                   26,542      (1,774)
   Trade accounts payable                                       (21,825)    (13,436)
   Other assets and liabilities, net                             14,498     (21,969)
                                                      ------------------  ----------

Net cash provided by operating activities                        84,869      13,713 
                                                      ------------------  ----------

CASH FLOWS PROVIDED (USED) BY INVESTING  ACTIVITIES:
Capital expenditures                                            (17,484)    (22,583)
                                                      ------------------  ----------

Net cash (used) by investing activities                         (17,484)    (22,583)
                                                      ------------------  ----------

CASH FLOWS PROVIDED (USED) BY FINANCING ACTIVITIES:
Net payments on long-term borrowings                            (48,820)     (3,003)
Net change in short-term bank loans                                            (226)
Dividends paid on common stock                                  (14,457)
Cash proceeds from stock options                                  5,170 
Net change in receivables sold                                  (11,200)     (4,997)
Cash transfers (to) from parent, net                                         15,653 
                                                      ------------------  ----------
Net cash provided (used) by financing activities                (69,307)      7,427 
                                                      ------------------  ----------

Net decrease in cash and cash equivalents                        (1,922)     (1,443)
Cash and cash equivalents, beginning of year                     14,102       5,884 
                                                      ------------------  ----------

CASH AND CASH EQUIVALENTS, END OF PERIOD              $          12,180   $   4,441 
                                                      ==================  ==========
</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.
Per  share  information  is  not presented for the quarter or six months ended
June 29, 1996  because the Company was not a publicly held company during such
period.    Income  per  share  is  presented for 1997, as the Company's common
shares  were  issued  on  August  15,  1996.

At  June    28,  1997, there were 96,102,553 shares of common stock issued and
96,036,674 shares outstanding.   At June 28, 1997, a total of 5,574,321 of the
outstanding  shares  were  held by the Trust.  In addition, 65,879 shares were
held in treasury  by  the  Company.

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.  Basic EPS, which excludes the effects
of  dilutive  stock  options, is not materially different from diluted EPS for
the  Company.

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 will 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 only of normal recurring accruals,
necessary to present fairly the financial position as of June 28, 1997 and the
results  of  operations  and cash flows  for the quarters and six months ended
June  28,  1997  and  June  29,  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 with 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>



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

Raw materials and supplies  $       28,804  $       37,744
Work in process                      9,720          10,939
Finished goods                      74,426          90,809
                            --------------  --------------
                            $      112,950  $      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 six months ended June
28,  1997  and  June  29,  1996  are  as  follows:
<TABLE>

<CAPTION>



                                            June 28,   June 29,
                                              1997       1996
                                            ---------  ---------
<S>                                         <C>        <C>

Federal statutory rate                          35.0%      35.0%
Nondeductible goodwill amortization              0.5        0.3 
FSC exclusion (benefit)                         (0.6)      (0.4)
State income taxes                               4.0        4.0 
Impact of lower foreign tax rate (benefit)      (0.7)      (0.4)
Other, net (benefit)                            (0.7)       2.2 
                                            ---------  ---------
Effective income tax rate                       37.5%      40.7%
                                            =========  =========

</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. Approximately  
$7.5  million  in  reserves for such costs remained at  June 28, 1997.   These 
reserves are believed to be adequate and such  expenses will 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  half of 1997 amounted to $7.5 million, of which $1.9
million  was  severance  and  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 $15.1 million in reserves for
environmental costs and other plant post-closing expenses remained at June 28,
1997. Such reserves are believed to be adequate and such expenses are expected 
to be paid utilizing  cash  flow  from  operations. Severance pay and benefits 
and  exit costs, primarily  facility  closure costs, were  also  recognized in 
accordance with  EITF  No. 94-3 and are  included in the restructuring reserve 
described above.  Restructure costs charged against such reserves in the first 
half of 1997 amounted to $4.9 million, of which $2.5 million was severance and 
exit costs.

NOTE  E.    DISPOSITION  OF  ASSETS

In  line  with the corporate restructure charges in the third quarter of 1996,
the  Company  has  entered  into  an  agreement for the sale of certain of its
household  cleaning  brands.     The Company will sell 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,
will  also  be  part  of  the  sale. The Company has sold its Bruce floor care
product  trademark  and   has agreed to sell its Magic Sizing/Starch brand and
related  inventories.

<PAGE>
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.  Accordingly, 
all products and  lines  of   business  outside  of  the identified franchises 
(the "noncore businesses")  have  been discontinued  or  sold.

COMPARISON  OF  THE  SECOND  QUARTER  OF  1997 WITH THE SECOND QUARTER OF 1996

Revenues  for  the  second  quarter of 1997 were $349.3 million, a decrease of
$4.5  million  (or  1.3%)  from  the second quarter of 1996 revenues of $353.8
million.    Operating  income for the second quarter of 1997 was $40.1 million
which  was  $2.9  million  (or  6.8%)  less  than  the second  quarter of 1996
operating income of $43.0 million.   Net income for the second quarter of 1997
was $20.4 million, an  increase of approximately $1.1 million (5.7%) above the
second  quarter  of  1996  net  income  of  $19.3  million.

The  Company's  core  business experienced a revenue increase of approximately
$19 million (or 6.3%) from the second quarter of 1996 to the second quarter of
1997.      This  increase was driven primarily by an increase in Dial revenues
(up  8.2%),  an  increase  in  Renuzit revenues (up 17.8%), and an increase in
Armour  revenues  (up  10.9%).   These increases were offset by Purex revenues
which  remained  relatively  constant  from  the second quarter of 1996 to the
second  quarter  of  1997.

Noncore  revenues  in the second quarter of 1997 of $21.2 million declined $24
million  (or  53.1%)  from the second quarter 1996 levels. The Company expects
that  revenues from noncore businesses will continue to decline during 1997 as
the  Company  completes  its initiative of discontinuing and divesting certain
brands.

Gross    profits  decreased  $2.0  million,  from $168.3 million in the second
quarter of 1996 to $166.2 million in the second quarter of 1997.  Gross profit
margins  remained stable from the second quarter of 1996 to the second quarter
of  1997  at  47.6%.

Selling, general and administrative expenses were $126.1 million in the second
quarter  of  1997, an increase of  approximately $.9 million (or less than 1%)
above  the  second  quarter  of  1996  levels.

Interest  and  other  expenses  increased  approximately $2.0 million from the
second  quarter  of  1996  to  the  second quarter of 1997 as a result of $1.9
million  in  accretion  costs  related  to Armour employee benefit liabilities
assumed  from  the  Former  Parent  company  in  the  spinoff.

The  effective  tax rate for the quarter ended June 28, 1997 was approximately
38.1%,  down from 43% for the comparable period in 1996.   The net decrease of
approximately  4.9%  is  due to an increase in income eligible for the Foreign
Sales Corporation exclusion, an increase in state income taxes, an increase in
foreign  income  subject  to  lower  income tax rates  and a decrease in other
miscellaneous  permanent  differences.

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

Revenues  for  the first six months ended June 28, 1997 were $665.5 million, a
decrease  of  $40.7  million (or 5.7%) from the first half of 1996 revenues of
$706.2  million.    Operating  income  for  the  first half of  1997 was $76.7
million  which  was  $2.6  million  (or 3.3%) less than the first half of 1996
operating  income of $79.3 million.   Net income for the six months ended June
28,  1997  was  $38.7 million, which was slightly less than the first half  of
1996  net  income  of  $38.9  million.

The Company's core business experienced a revenue increase of approximately $2
million  (or  less  than 1%) from the first half of 1996 to the first half  of
1997.    This increase was driven primarily by revenue growth from new product
introductions  in  the  Renuzit  business  (up  16.2%),  an increase in Armour
revenues  (up  13.0%),  and an increase in International  revenues (up 11.7%).

The increases described above were offset by a decline in Dial revenues ( down
2.8%)  as a result of a "Buy three, get one free" promotional program executed
in  the  first  quarter  of 1996 that was not repeated in the first quarter of
1997.    In addition Purex revenues declined 8.3% as a result of the 15% price
reduction  on  detergent products initiated late in the first quarter of 1996.
After  adjustment  for  the  Purex  price  reduction,  core  business revenues
increased  4.2%  in  the  first half of 1997 as compared to the same period in
1996.

Noncore revenues for the six months ended June 28, 1997 were approximately $46
million a decline of  approximately $43 million (or 47.9%) from the six months
ended June 29, 1996. The Company expects that revenues from noncore businesses
will  continue  to decline during 1997 as the Company completes its initiative
of  discontinuing  and  divesting  certain  brands.

Gross   profits declined $34.1 million, from $347.3 million for the six months
ended  June 29, 1996 to $313.2 million for the first six months ended June 28,
1997.   Gross profit margins decreased from 49.2% in the first half of 1996 to
47.1%  in  the  first half of  1997. The decline in the gross profit margin is
largely  the   result  of the price reduction initiative on detergent products
to  move to a modified everyday low pricing ("EDLP") for both Purex and Trend.
These decreases were  offset by  improvements in  cost of products sold driven
by    lower    costs    from improved distribution practices instituted in the
second  quarter  of  1996  and  lower  manufacturing  costs.

Selling, general and administrative expenses were $236.5 million for the first
half  of  1997,  a decrease of  approximately $31 million (or 11.8%) below the
first  half    1996  levels.    The  decrease  was  the result of decreases in
marketing  expenses  of approximately $28 million and decreases in selling and
administrative  expenses  of  approximately  $3  million.

The  decreases in marketing expenses in the first half of 1997 from  the first
half  of  1996  resulted  from    lower  trade  promotion  expenditures  of
approximately  $15  million  on  Purex    which were no longer necessary  as a
result  of  the  price reduction taken in the first quarter of 1996, offset by
additional trade spending in the second quarter of approximately $8 million on
Dial,  Purex  and  Renuzit.    Additionally,  there  were  favorable  consumer
promotion  expenses  of  approximately  $13  million in the first half of 1997
versus the first half of 1996 as a result of not repeating the "Buy three, get
one  free"  promotion  on  Dial  in 1997, as well as a reduction of  marketing
expenses  on  products  that  are  being  discontinued  or  divested.

The  decrease  in  selling  and  administrative  expenses  of approximately $3
million  in the first half of  1996 versus the first half of 1997 is comprised
of  administrative  savings  as  a  result  of the administrative and business
reorganization  undertaken  in 1996, partially offset by the incremental costs
associated  with    being  a  public  company.

Interest  and  other  expenses increased approximately $5 million from the six
months  ended  June  29,  1996  to  the  six months ended June 28, 1997.  This
increase was the result of  a $3.8 million increase in accretion costs related
to  Armour employee benefit liabilities assumed from the Former Parent company
in  the  spinoff  and  additional sale of accounts receivable expenses of $2.2
million, offset by an interest expense savings of $1 million in the first half
of    1997  versus  the  first  half  of  1996.

The  effective  tax  rate  for  the  six  months  ended  June  28,  1997  was
approximately  37.5%, down from 40.7% for the comparable period in 1996.   The
net  decrease  of approximately 3.2% was due to an increase in income eligible
for  the  Foreign  Sales  Corporation exclusion, an increase in foreign income
subject  to  lower  income  tax  rates  and  other  miscellaneous  permanent
differences,  offset  by  slightly higher nondeductible goodwill amortization.




LIQUIDITY  AND  CAPITAL  RESOURCES

The Company generated cash from operations of $84.9  million during  the first 
six months of 1997, an increase of $71.2 million from the comparable period in 
1996.  The increase was attributable primarily to decreases in receivables and 
inventories.   Capital  expenditures for the first half of 1997 (net of  asset 
dispositions) were $17.5 million.  Capital expenditures for the second half of 
1997  are  expected to  approximate  $40 million. The increase over first half 
expenditures is attributable to spending on the new corporate headquarters and 
investments in new information systems.  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 June 28, 1997 and June 29, 1996 
were $63.7 million and $71.7  million, respectively.  Under, the terms of  the 
plan,  the Company  retains substantially  the same risk  of credit loss as it 
would bear if the receivables had not been sold since the Company is obligated 
to replace uncollectible  receivables with new accounts receivable.

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, 2001 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 June
28,  1997,  the  Company had $220.7 million aggregate principal amount of such
short-term  borrowings  outstanding  and, at such date, the Company had $129.3
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.

The  Company  is planning  an equity offering of at least  $100 million during
the  second  half  of  1997.  The Company anticipates the net proceeds will be
used to repay long-term debt.  The equity offering is 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  has  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  June    28,  1997, the Company had approximately $116.3 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  $19.4 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  4.    SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS

At  the  Company's  Annual  Meeting of Shareholders, held on May 29, 1997 (the
"1997  Annual  Meeting"),  the following nominees were elected as directors of
the Company (the number of votes cast for, against or withheld, as well as the
number of abstentions and broker non-votes, being indicated below with respect
to  each  such  nominee):

<TABLE>

<CAPTION>



<S>                 <C>         <C>         <C>      <C>       <C>          <C>

                                VOTES
                    -----------------------------------------------------------------
Name of             Term                                                    Broker
Nominee             Expiration  For         Against  Withheld  Abstentions  Non-Votes
------------------  ----------  ----------  -------  --------  -----------  ---------
Thomas L. Gossage      2000     83,140,736       --   844,746           --         --
Joy A. Amundson        2000     83,583,417       --   402,065           --         --
Michael T. Riordan     2000     83,586,935       --   398,547           --         --
</TABLE>




The  names  of  the  other  directors  of  the  Company  whose terms of office
continued  after  the  meeting  are  as  follows:

<TABLE>

<CAPTION>



<S>                 <C>

Name of Director    Term Expiration
------------------  ---------------
Joe T. Ford                1998
A. Thomas Young            1998
Dennis C. Stanfill         1998
Barbara S. Thomas          1998
Donald E. Guinn            1999
Malcolm Jozoff             1999
Herbert M. Baum            1999
</TABLE>


Other  matters  voted  upon  at the 1997 Annual Meeting included the following
(the  number  of votes cast for, against or withheld, as well as the number of
abstentions  and  broker  non-votes,  being  indicated  below):
<TABLE>

<CAPTION>



<S>                                            <C>         <C>        <C>       <C>          <C>

                                               VOTES
                                               -------------------------------------------------------
                                                                                             Broker
Matter                                         For         Against    Withheld  Abstentions  Non-Votes
---------------------------------------------  ----------  ---------  --------  -----------  ---------
Approvals of performance                       79,052,607  3,898,810        --    1,034,065         --
goals and certain other terms under The Dial
Corporation 1996 Stock
Incentive Plan for purposes
of I.R.S. Code Section
162(m)


</TABLE>



<TABLE>

<CAPTION>



<S>                           <C>         <C>        <C>       <C>          <C>

                              VOTES
                              -------------------------------------------------------
                                                                            Broker
Matter                        For         Against    Withheld  Abstentions  Non-Votes
----------------------------  ----------  ---------  --------  -----------  ---------
Approval of performance       80,206,720  3,137,367        --      641,455         --
goals and certain other
terms under The Dial
Corporation Annual
Incentive Plan for purposes
of I.R.S. Code Section
162(m)
</TABLE>


ITEM  6.    EXHIBITS  AND  REPORTS  ON  FORM  8-K

     (A)    Exhibits

            11.    Statement  Re:    Computation of Per Share Earnings.

            27.    Financial  Data  Schedule.

     (B)    Reports  filed  on  Form  8-K

1.  A report on Form 8-K, dated July 17, 1997, was filed by the Company during
the quarter for which this report is filed.   The Form 8-K reported under Item
2    that  the  Company  anticipated selling certain of its household cleaning
brands.  The sale price was approximately $30 million against annualized sales
for  such  brands of  approximately $50 million.  Proceeds of the sale will be
used  to  pay  down  debt.

                                  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)

August  5,  1997


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