|**The Dial Corporation**
Exhibit 99
Private Securities Litigation Reform Act of 1995
Safe Harbor Compliance Statement for Forward-Looking StatementsIn
passing the Private Securities Litigation Reform Act of 1995 (the "PSLRA"),
Congress encouraged public companies to make "forward-looking statements" by
creating a safe-harbor to protect companies from securities law liability in
connection with forward-looking statements.  The Dial Corporation (the "Company")
intends to qualify both its written and oral forward-looking statements for
protection under the PSLRA.
To qualify oral forward-looking statements for protection
under the PSLRA, a readily available written document must identify important
factors that could cause actual results to differ materially from those in the
forward-looking statements.  The
Company provides the following information in connection with its continuing
effort to qualify forward-looking statements for the safe harbor protection of
the PSLRA.
Forward-looking statements
express expectations of future events. 
All forward-looking statements are inherently uncertain as they are based
on various expectations and assumptions concerning future events and they are
subject to numerous known and unknown risks and uncertainties which could cause
actual events or results to differ materially from those projected.  Due to these inherent uncertainties, the
investment community is urged not to place undue reliance on forward-looking
statements.  In addition, the
Company undertakes no obligation to update or revise forward-looking statements
to reflect changed assumptions, the occurrence of unanticipated events or
changes to projections over time.
Factors That May Affect
Future Results and Financial Condition.
Our
future results and financial condition are dependent upon our ability to
successfully develop, manufacture and market consumer products.  Inherent in this process are a number of
factors that we must successfully manage to achieve favorable future operating
results and financial condition. 
Potential risks and uncertainties that could affect our future operating
results and financial condition include, but are not limited to, the factors
discussed below.
We face intense competition in a mature
industry that may require us to increase expenditures and lower profit margins
to preserve or maintain our market share.
Currently, we depend
primarily on sales generated in U.S. markets (90% of sales in 1999). U.S.
markets for consumer products are mature and characterized by high household
penetration, particularly with respect to our most significant product
categories, including detergents and bar soaps.  We may not be able to succeed in
implementing our strategies to increase domestic revenues.  Our unit sales growth in domestic
markets will depend on increasing usage by consumers, product innovation and
capturing market share from competitors.

The
consumer products industry, particularly the detergent, personal care and air
freshener categories, is intensely competitive.  To protect our existing market share or
to capture increased market share, we may need to increase expenditures for
promotions and advertising and to introduce and establish new products.  Additional expenditures could lower our
profit margins.  Moreover, these
additional measures and increased expenditures may not prove successful in
maintaining or enhancing our market share. 
For example, we formed a joint venture with Henkel KGaA to introduce
enhanced laundry products in North America.  This joint venture recently introduced
Purex Advanced, an enzyme-based detergent, and began a national rollout of
Custom Cleaner, a home dry cleaning product.  If sales or profit margins for these new
products do not meet expectations, it would adversely impact our expected
operating results for 2000.
Many of our competitors are
large companies, including The Procter & Gamble Company, Lever Brothers Co.,
Colgate-Palmolive Company, and S.C. Johnson & Son, Inc., which have greater
financial resources than we do. 
They could outspend us in an attempt to take market share from
us.Price-cutting measures in
response to competitive pressures could result in decreased profit
margins.
Consumer products,
particularly those that are value-priced, are subject to significant price
competition. From time to time, we may need to reduce the prices for some of our
products to respond to competitive and consumer pressures and to maintain market
share.  Any reduction in our prices
to respond to these pressures would have an adverse impact on our profit
margins.  In addition, if our sales
volumes fail to grow sufficiently to offset any reduction in margins, our
results of operations would be materially adversely affected.
Our inability to provide
price concessions or trade terms that are acceptable to our trade customers
could adversely affect our sales and profitability.

Because of the competitive
environment facing retailers, we face pricing pressure from these
customers.  Many of our trade
customers, particularly our high-volume retail store customers, have
increasingly sought to reduce inventory levels and obtain pricing concessions or
better trade terms.  If we are
unable to maintain price or trade terms that are acceptable to our trade
customers, they could increase product purchases from our competitors, which
would adversely affect our sales and profitability.  In addition, consolidation within the
retail industry could potentially reduce inventory levels maintained by our
retail customers which could adversely impact our operating results.  Our performance is also dependent upon
the general health of the retail environment and could be materially affected by
changes affecting retailing and by the financial difficulties of
retailers.

Loss of our principal
customers could significantly decrease our sales and
profitability.


Our
top ten customers accounted for 42% of net sales in 1999.  Wal-Mart, including its affiliate Sam's
Club, was our largest customer, accounting for 18% of net sales in 1999.  The loss of or a substantial decrease in
the volume of purchases by Wal-Mart or any of our other top customers could have
a material adverse effect on sales and profitability.
2Price increases in certain
raw materials could adversely affect our profit margins.
Rapid
increases in the prices of certain raw materials could materially impact our
profit margins.  For example, tallow
(a key ingredient in Dial bar soaps) has experienced price fluctuations within
the range of $0.10 and $0.28 per pound from January 1, 1995, to April 1,
2000.  Recently, the price of tallow
has been trading at the lower end of this historical range.  If prices were to increase, we may not
be able to increase the prices of our Dial bar soaps to offset these increases
as readily as many competitors, which tend to use less tallow in their
products.  In addition, we depend on
a single supplier for Triclosan, the antibacterial agent that is the active
ingredient used in Liquid Dial products. 
Although we have an adequate supply of Triclosan for our current and
foreseeable needs, a significant disruption in this supply could have a
short-term material adverse impact on our financial
results.
Our international
expansion efforts may prove unsuccessful.
In
1999, 90% of our sales were generated in U.S. markets. We have adopted a
strategy to continue to penetrate international markets to supplement our
domestic revenues.  However, there
can be no assurance that we will succeed in increasing our international
business in a profitable manner.  In
implementing this strategy, we face barriers to entry and the risk of
competition from local and other companies that already have established global
businesses, risks generally associated with conducting business internationally,
including exposure to currency fluctuations, limitations on foreign investment,
import/export controls, nationalization, unstable governments and legal systems,
and the additional expense and risks inherent in operating in geographically and
culturally diverse locations. 
Because we plan to develop our international business through
acquisitions as well as joint ventures, co-packaging arrangements and/or other
alliances, we also may be subject to risks associated with such arrangements,
including those relating to the combining of different corporate cultures and
shared decision making.  In
addition, since our current international distribution capabilities are
extremely limited, we also may need to acquire a distribution network or enter
into alliances with existing distributors before we can effectively conduct
operations in new markets.
The FDA could impose
standards that negatively impact our ability to market some of our products as
antibacterial.
Since the 1970's, the Food
and Drug Administration has regulated antibacterial soaps and hand washes under
a proposed regulation.  Although the
proposed regulation has not been finalized, the FDA ultimately could set
standards that result in limiting or even precluding soap manufacturers from
using some current antibacterial ingredients or making antibacterial claims for
some product forms, such as bar soap. 
Dial, which uses the antibacterial ingredient Triclosan in Liquid Dial
and Triclocarban in Dial bar soap, emphasizes the antibacterial properties of
its soap products in its marketing campaigns and product labeling.  Any final FDA regulation that limits or
precludes this type of advertising could require Dial to develop new marketing
campaigns, develop new products or utilize different antibacterial ingredients
in its products, all of which could materially adversely affect our
business.
3We could become the
subject of adverse publicity or product recalls that negatively impacts our
operations.
Adverse publicity regarding
our products could impact the sales of our products.  Some news broadcasts by major U.S.
television and radio networks have focused on the use of antibacterial agents to
kill germs on various surfaces. 
Triclosan, the active ingredient in Liquid Dial, also has been a focus of
these broadcasts.  Although none of
the broadcasts disputed that Triclosan kills germs on the skin, some third party
experts did question whether it provides any additional protection beyond that
provided by nonantibacterial soap products.  Although we have test results that we
believe prove that Triclosan provides consumers with additional protection in
limiting exposure to bacteria-related diseases, there can be no assurance that
our Triclosan products, or other products, will not be the subject of adverse
publicity in the future.
From time to time, consumer
product companies, including Dial, have had to recall certain products for
various reasons.  The costs of
recall or other related liabilities could materially lower our profit
margins.  Adverse publicity
regarding any product recalls also could materially affect our
sales.
We
share the use of the Armour trademark for food products with ConAgra Inc., the
manufacturer of Armour-branded non-canned meat products.  Accordingly, we face the added risk that
consumer preferences and perceptions with respect to any of our Armour products
may be influenced by adverse publicity affecting any of the Armour-branded
products of ConAgra, Inc.
We may incur unexpected
expenses due to environmental concerns regarding a detergent
compound.
Nonlyphenol ethoxylate is an
ingredient used in our liquid and powder detergent products.  Certain environmental and regulatory
groups have raised concerns regarding the toxicity of compounds produced from
nonlyphenol ethoxylate as it decomposes and the adverse impact on the
reproductive health of certain aquatic animals exposed to those compounds.  Although to our knowledge none of the
studies undertaken on nonlyphenol ethoxylate has demonstrated a link between the
compound and such effect in the environment or in human beings, there can be no
assurance that subsequent studies will not in fact demonstrate such a link or
demonstrate other adverse environmental consequences.  Current government regulations do not
impose any restrictions on the use of nonlyphenol ethoxylate, or impose any
liability on any of the businesses that utilize nonlyphenol ethoxylate in the
products they manufacture.  We
believe, however, that a number of governmental agencies in North America and
Europe are discussing formal regulation of nonlyphenol ethoxylate in the
environment.  We are in the process
of reformulating our detergents to eliminate this compound as an
ingredient.
4We may incur unexpected
expenses due to environmental matters.
We
are subject to a variety of environmental and health and safety laws in each
jurisdiction in which we operate. 
These laws and regulations pertain to our present and past operations.
Although we currently do not anticipate that the costs to comply with
environmental laws and regulations will have a material adverse effect on our
capital expenditures, earnings or competitive position, the emergence of
unforeseen claims or liabilities or the imposition of increasingly stringent
laws, regulations and enforcement policies could result in material, unreserved
costs in the future.  Since 1980, we
have received notices or requests for information with respect to "Superfund"
sites under the federal Comprehensive Environmental Response, Compensation and
Liability Act, five of which are currently active.  As of April 1, 2000, we have accrued in
our financial statements approximately $1 million in reserves for expenses
related to Superfund sites and the clean-up of closed plant sites.  We believe our reserves are adequate,
but these costs are difficult to predict with certainty.
Loss of key managerial
personnel could negatively impact our operations.
Our
operation requires managerial expertise. 
Of our key personnel, only the Chief Executive Officer has an employment
contract with us.  There can be no
assurance that any of our key employees will remain in our employ.  The loss of key personnel could have a
material adverse effect on our operations.
We may make acquisitions that prove unsuccessful or
strain or divert our resources.
In
1998, we acquired two consumer products companies, Freeman Cosmetic Corporation
and Sarah Michaels.  In 1999, we
formed a joint venture company with Henkel KGaA to market and develop a range of
enhanced laundry products in North America.  This joint venture acquired the Custom
Cleaner home dry-cleaning business. 
We recently announced that we formed another joint venture company with
Henkel to develop consumer detergent and household cleaning products in Mexico
and that this joint venture was acquiring 80% of Fabrica de Jabon Mariano
Salgado, S.A. de C.V., a manufacturer of consumer detergent and household
cleaning products in Mexico.  We
also recently announced that we were acquiring the Plusbelle hair care brand in
Argentina from Revlon and the Coast bar soap brand from Procter and Gamble.
We
may acquire or make substantial investments in complementary businesses or
products in the future. All of the acquisitions and investments described above
entailed, and any future acquisitions or investments would entail, various
risks, including the difficulty of assimilating the operations and personnel of
the acquired businesses or products, the potential disruption of our ongoing
business and, generally, our potential inability to obtain the desired financial
and strategic benefits from the acquisition or investment. These factors could
have a material adverse effect on our financial results. For example, during
2000 we will consolidate our Sarah Michaels, Freeman Cosmetics and Nature's
Accents businesses.  During 2000, we
also will be establishing the new Mexico joint venture operations with Henkel
and integrating the acquisitions of Fabrica de Jabon Mariano Salgado, Plusbelle
and Coast.  These events could have
a short-term impact on the sales and profit margin of these businesses, which
could adversely impact our expected operating results for 2000.
Our
future acquisitions and investments also could result in substantial cash
expenditures, potentially dilutive issuances of equity securities, the
incurrence of additional debt and contingent liabilities, and amortization
expenses related to goodwill and other intangible assets, which could adversely
affect our financial results and condition.
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