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 28, 1996
                        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.)

1850  NORTH  CENTRAL  AVENUE
     PHOENIX,  ARIZONA                                              85004-4525
(Address  of  Principal  Executive  Offices)                        (Zip Code)

Registrant's  Telephone  Number,  Including  Area  Code  (602)  207-2800

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  30,  1996  was  95,345,517.

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

                             THE DIAL CORPORATION
                          CONSOLIDATED BALANCE SHEET
                                (000 omitted)
<TABLE>

<CAPTION>
                                                 September 28,   December 30,
                                                     1996          1995

<S>                                                 <C>        <C>

ASSETS
Current Assets:
  Cash and cash equivalents                         $  8,889   $  5,884
  Receivables, net                                    41,520     39,647
  Inventories                                        143,691    153,813
  Deferred income taxes                               49,509     32,301
  Other current assets                                18,573      3,418
                                                    ---------  --------

     Total current assets                            262,182    235,063

Property and equipment                               218,293    201,076
Deferred income taxes                                 93,966     26,881
Intangibles                                          323,994    334,708
Other assets                                           1,777        677
                                                    ---------  --------

                                                    $900,212   $798,405
                                                    =========  ========
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
  Short-term bank loans                             $          $    317
  Trade accounts payable                              85,280     79,502
  Income taxes payable                                23,398      2,765
  Other current liabilities                          112,569    106,266
  Current portion of long-term debt                                 550
                                                    --------    --------

     Total current liabilities                       221,247    189,400

Long-term debt                                       295,000      2,453
Pension and other benefits                           235,687    103,137
Other liabilities                                     20,461      7,185
                                                    --------   -------- 
     Total liabilities                               772,395    302,175
                                                    ---------  --------

Stockholders' Equity
  Common stock, $.01 par value, 310,000,000 shares
  authorized, 95,345,517 shares issued                   953 
  Additional capital                                 238,123 
  Unearned employee benefits                         (79,688)
  Cumulative translation adjustment                   (1,953)
  Retained deficit                                   (29,618)
Dial investment and advances                                    496,230
                                                     -------   --------
     Total stockholders' equity                      127,817    496,230
                                                    ---------  --------

                                                    $900,212   $798,405
                                                    =========  ========
</TABLE>


See  Notes  to  Consolidated  Financial  Statements.

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

<CAPTION>
                                                      Quarter Ended
                                               September 28,  September 30,
                                                    1996          1995


<S>                                                   <C>        <C>

Net sales                                             $350,508   $ 308,110 
                                                      ---------  ----------

Costs and expenses:
   Cost of products sold                               184,193     168,439 
   Write down of discontinued product inventories       27,924 
                                                      ---------            
                                                       212,117     168,439 

  Selling, general and administrative expenses         142,708     128,515 
  Restructuring charges and other asset write-downs     27,076     135,600 
                                                      ---------  ----------

                                                       381,901     432,554 
                                                      ---------  ----------

Operating loss                                         (31,393)   (124,444)
                                                      ---------  ----------

Interest and other expenses                              6,361       6,648 
Spin-off transaction costs                               1,000 
                                                      ---------  ----------

                                                         7,361       6,648 
                                                      ---------  ----------

Loss before income taxes                               (38,754)   (131,092)
Income taxes (benefit)                                 (13,268)    (52,983)
                                                      ---------  ----------

NET  LOSS                                             $(25,486)  $ (78,109)
                                                      =========  ==========

NET LOSS PER SHARE                                    $  (0.28)
                                                      =========            

Average outstanding common shares                       89,675 
                                                      =========            
</TABLE>
See Notes to Consolidated Financial Statements.

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

<TABLE>
<CAPTION>                                               Nine Months Ended
                                                 September 28,  September 30,
                                                      1996         1995

<S>                                                   <C>         <C>

Net sales                                             $1,056,658  $1,009,865 
                                                      ----------  -----------

Costs and expenses:
   Cost of products sold                                 543,016     526,994 
   Write down of discontinued product inventories         27,924
                                                      ----------  -----------
          
                                                         570,940     526,994 

  Selling, general and administrative expenses           410,696     386,779 
  Restructuring charges and other asset write-downs       27,076     135,600 
                                                      ----------  -----------

                                                       1,008,712   1,049,373 
                                                      ----------  -----------

Operating income (loss)                                   47,946     (39,508)
                                                      ----------  -----------


Spin-off transaction costs                                 5,000
Interest and other expenses                               16,146      16,195 
                                                      ----------  -----------

                                                          21,146      16,195 
                                                      ----------  -----------

Income (loss) before income taxes                         26,800     (55,703)
Income taxes (benefit)                                    13,389     (23,709)
                                                      ----------  -----------

NET INCOME (LOSS)                                     $   13,411  $  (31,994)
                                                      ==========  ===========

INCOME (LOSS) PER SHARE                               $      .15
                                                      ==========             

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


See  Notes  to  Consolidated  Financial  Statements.

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

<CAPTION>
                                                        Nine  Months Ended
                                                  September 28,  September 30,
                                                     1996           1995

<S>                                                      <C>        <C>

CASH FLOWS PROVIDED (USED) BY OPERATING ACTIVITIES:
Net income (loss)                                        $ 13,411   $(31,994)
Adjustments to reconcile net income (loss) to net cash
 provided by operating activities:
  Depreciation and amortization                            21,920     21,680 
  Deferred income taxes                                   (16,419)   (43,135)
  Restructuring charges and asset write-downs              55,000    156,000 
  Change in operating assets and liabilities:
   Receivables                                             (2,165)    73,458 
   Inventories                                            (12,390)   (19,663)
   Trade accounts payable                                   5,778    (30,639)
   Other assets and liabilities, net                      (18,795)   (61,174)
                                                         ---------  ---------

Net cash provided by operating activities                  46,340     64,533 
                                                         ---------  ---------

CASH FLOWS PROVIDED (USED) BY INVESTING  ACTIVITIES:
Capital expenditures                                      (34,442)   (18,581)
Acquisition of business, net of cash acquired                        (23,558)
Proceeds from sales of property and equipment                 509      2,654 
                                                         ---------  ---------

Net cash used by investing activities                     (33,933)   (39,485)
                                                         ---------  ---------

CASH FLOWS PROVIDED (USED) BY FINANCING ACTIVITIES:
Proceeds from long-term borrowings                         15,000 
Payments on long-term borrowings                           (3,003)      (523)
Net change in short-term bank loans                          (317)       (16)
Net change in receivables sold                                292    (14,553)
Dividends                                                  (7,174)
Cash transfers (to) from Dial, net                        (14,200)   (10,636)
                                                         ---------  ---------
Net cash used by financing activities                      (9,402)   (25,728)
                                                         ---------  ---------
Net increase (decrease) in cash and cash equivalents        3,005       (680)
Cash and cash equivalents, beginning of year                5,884      5,897 
                                                         ---------  ---------

CASH AND CASH EQUIVALENTS, END OF PERIOD                 $  8,889   $  5,217 
                                                         =========  =========
</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 ("Dial") declared a
dividend  (the "Distribution") to effect the spin-off of its Consumer Products
Business.   The dividend was paid on August 15, 1996 to stockholders of record
as  of August 5, 1996.  Each Dial stockholder 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  Dial.  Concurrently with the Distribution, the name of The Dial
Corp  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.  Dial's historical cost basis of the assets and liabilities
have  been carried over to the new company.  Concurrent with the spin-off, the
Company  was  capitalized through settlement of the Dial Corp's investment and
advances  account  of  $502.5  million  by  the  assumption of $280 million of
long-term  debt  and  $80  million  (net  of  income taxes) in Armour employee
benefit  liabilities,  with  the  net  amount  remaining  of  $159.4  million
comprising  the  Company's  beginning  stockholders' equity.  Accordingly, the
retained deficit at September 28, 1996 represents the results of operations of
the Company from August 15 to September 28, 1996, plus a cash dividend of $7.2
million.    All  material  intercompany  balances  and  transactions among the
entities  comprising  the  Company  have  been  eliminated.

Per  share data is not presented on a historical basis because the Company was
not  a  publicly-held company during the periods presented.  Income (loss) per
share  is  presented as pro forma information for 1996 as the Company's common
shares  were  not  publicly-traded  until  August  15, 1996.  Accordingly, the
calculation  of  income  (loss)  per  share assumes that the common shares and
common  share  equivalents  were outstanding for the entire period presented. 
The  5.67  million  common  shares held by the Company's Employee Equity Trust
have  been  excluded  from the computation of income (loss) per share.  Shares
held  by  the Trust are not considered outstanding for income (loss) per share
calculations  until the shares are released from the Trust.  Common equivalent
shares  have  been  excluded from the weighted average number of common shares
outstanding  for  the  calculation  of  loss  per  share for the quarter ended
September  28,  1996  because  their  effect  is  antidilutive.

These  financial  statements  should be read in conjunction with the financial
statements  set  forth  in  The  Dial Corp Consumer Products Business Combined
Financial  Statements  and the notes thereto set forth in The Dial Corporation
Form  10/A (Amendment No. 2) declared effective by the Securities and Exchange
Commission  on  July  30,  1996.

<PAGE>
Accounting  policies utilized in the preparation of these financial statements
are  the  same  as  set  forth in such Combined Financial Statements except as
modified  for  interim accounting policies which are within the guidelines set
forth  in  Accounting  Principles  Board  Opinion  No.  28, "Interim Financial
Reporting."

The  interim  combined  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 September 28, 1996,
the results of operations for the quarters and nine months ended September 28,
1996  and  September  30,  1995,  and the cash flows for the nine months ended
September 28, 1996 and September 30, 1995 have been included.  Interim results
of  operations are not necessarily indicative of the results of operations for
the  full  year.

NOTE  B.    INCOME  TAXES

A  reconciliation  of the provision for income taxes and the amount that would
be  computed  using statutory federal income tax rates on income before income
taxes  for  the nine months ended September 28, 1996 and September 30, 1995 is
as  follows:
<TABLE>

<CAPTION>
                                              1996     1995
                                                 (Millions)

<S>                                            <C>    <C>

Computed income taxes (benefit) at statutory
federal income tax rate of 35%                 $ 9.4  $(19.5)
Nondeductible goodwill amortization              0.7     0.8 
State income taxes                               1.2    (3.0)
Nondeductible restructure costs                  1.8
Other, net                                       0.3    (2.0)
                                               -----  -------
Provision (benefit) for income taxes           $13.4  $(23.7)
                                               =====  =======
</TABLE>


NOTE  C.    RESTRUCTURING  CHARGES  AND  INVENTORY AND OTHER ASSET WRITE-DOWNS

In  the  third  quarter  of  1996,  the Company announced that it would take a
one-time  restructuring charge to provide for a business based reorganization 
through  work  force  reductions and  rationalization of product lines.    The
management  and    administrative  organization was streamlined by eliminating
approximately  250 positions and by discontinuing a number of under performing
brands  and  related  assets.    Provision  has  also  been  made for The Dial
Corporation  to vacate its present leased headquarters space and secure a more
economical  location  to  house  its  corporate  staff.    Future earnings are
expected to benefit from the cost savings of the streamlined organization  and
the  efficiencies  provided  by  increased  focus  on  core  brands.

The  charges  recorded  in  the  quarter  ended  September 28, 1996 were $55.0
million  ($35.4  million after tax) of which $27.9 million is included in cost
of  products  sold  and $27.1 million is classified as restructuring and other
charges.

<PAGE>
<TABLE>

<CAPTION>
                                              (Millions)


<S>                                             <C>

Write-down of inventories                       $ 27.9 
Other asset write-downs                           12.3 
Severance pay and benefits                         6.2 
Building exit costs                                8.6 
                                                -------
     Total Restructuring Charges and Inventory
       and Other Asset Write-downs              $ 55.0 
Tax benefit                                      (19.6)
      Net Restructuring Charges and Inventory
        and Other Asset Write-downs             $ 35.4 
                                                =======
</TABLE>


Based upon the discontinuation and product rationalization analysis completed,
the  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)."   As of September 28, 1996, severance
costs totaling $1.6 million had been paid and charged against these reserves. 
Remaining  severance  and exit cost reserves of $13.2 million at September 28,
1996,  are  believed to be adequate and are expected to be paid utilizing cash
flow  from  operating  activities.

Included  in  the  statement  of  consolidated  operations  are the results of
certain product groups which the Company intends to sell or discontinue in the
near  future.    The  following  is  a summary of such results for all periods
presented:
<TABLE>

<CAPTION>
     (In  Millions)
                         Quarter  Ended     Nine Months Ended
                     Sept. 28,  Sept. 30,  Sept. 28,   Sept. 30,
                       1996        1995      1996         1995

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

Net sales                $53.3         $67.1  $167.9       $225.5
                         ===================  ===================

Operating (loss) income
  before restructuring
  charges and other
  asset write-downs      $ (3.6)         $.8  $  (12.6)      $7.4
                         ===================  ===================
</TABLE>


In  the third quarter of 1995, the Company recorded restructuring charges and
inventory  and  other  asset  write-downs totaling $156 million ($94.9 million
after  tax)  to  provide  for  a  business-based  reorganization through plant
closings,  workforce  reductions  and  correction  of  certain product lines. 
Approximately  $20.4  million  of  the  charge  related  to inventories and is
included  in  cost  of  products  sold.


Severance  pay  and benefits and exit costs, primarily facility closure costs,
were  also  recognized  in accordance with EITF No. 94-3.  Remaining severance
and exit cost reserves of $14.2 million at September 28, 1996, are believed to
be  adequate  and  are  expected to be paid utilizing cash flow from operating
activities.    Severance and exit costs paid and charged against such reserves
in  the  first  nine    months  of  1996  amounted  to  $10.6  million.


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

FINANCIAL  CONDITION

On September 25, 1996, the Company announced business based  reorganization to
streamline  its  management  and administrative staff, eliminate approximately
250  positions,  sell  or  discontinue a number of underperforming brands, and
exit the current corporate headquarters.  The Company recognized a $55 million
($35.4  million  after  tax) restructuring charge in the third quarter of 1996
for severance costs, asset write downs and building exit costs.  Approximately
$15  million  of  the  charge  will  ultimately  be  paid  in cash provided by
operations  with  the  remainder consisting of the reduction of asset carrying
values.

COMPARISON  OF  THIRD  QUARTER  1996  WITH  THIRD  QUARTER  1995

Net  sales  for  the third quarter of 1996 were $350.5 million, an increase of
13.8% over the comparable period in 1995.  Unit sales for the third quarter of
1996  increased 18% over 1995 third quarter unit sales.  The increase in sales
was driven by increases in market share of the Dial, Purex, Renuzit and Armour
 franchises  and  a  rebound from 1995 sales levels depressed by the Company's
trade  inventories  destocking  program.    Net  sales  from new products were
consistent  between  periods.

The  loss  before  income  tax benefit for the third quarter of 1996 was $38.8
million,  which  is  $92.3 million less than the loss of $131.1 million in the
third  quarter  of  1995.    Included in losses before income tax benefit is a
restructuring  charge  and  spin-off  transaction  costs of $56 million in the
third  quarter  of 1996 and restructuring and other charges of $156 million in
the  third  quarter  of  1995.    Operating  income,  before restructuring and
spin-off  transaction  expenses,  for  the  third  quarter  of  1996 was $23.6
million, which was $8 million less than  operating income before restructuring
charges  of  $31.6  million  for  the  third quarter of 1995.  The decrease in
operating  income  in  the  third  quarter  of 1996 is primarily the result of
increased  sales and marketing expenses, specifically, advertising of the Dial
Soap  franchise  (double  1995's  levels),  and  secondarily,  the  expenses
associated  with  being  a  public  company.  Such expense increases were only
partially  offset  by  the  additional  income produced by the increase in net
sales.

<PAGE>
COMPARISON  OF  THE FIRST NINE MONTHS OF 1996 TO THE FIRST NINE MONTHS OF 1995

Net  sales for the nine months ended September 28, 1996 were $1.06 billion, an
increase  of 4.6% over net sales of $1.01 billion for the comparable period in
1995.    The  increase  in  net  sales was driven by sales of Dial and Renuzit
branded  new  products  as  well  as overall increases in market share for the
Dial,  Purex,  Renuzit  and  Armour  core  franchises.

Income  before  income  taxes for the nine months ended September 28, 1996 was
$26.8 million, an improvement of $82.5 million over the loss before income tax
benefit  of  $55.7  million  for  the  first nine months of 1995.  Included in
operating  income was a restructuring charge and spin off transaction costs of
$60  million  for the first nine months of 1996 and a restructuring charge and
other  expenses  of  $156  million  in  the  first  nine  months  of  1995.

Operating  income  before  restructuring  and other charges for the first nine
months of 1996 was $102.9 million, which is $13.5 million below 1995 operating
income  before  restructuring  and  other  charges.  The decrease in operating
income is due to increases in selling and marketing expenses, primarily, a 28%
increase in controllable marketing spending for the Company's core franchises,
and,  to  a  lesser  degree,  increased  raw material costs, and the increased
administrative  costs  associated  with  being a public company.  Such expense
increases  were only partially offset by the additional income produced by the
increase  in  net  sales  during  the  first  nine  months  of  1996.

INCOME  TAXES

The  effective  tax rate for the first nine months 1996 was approximately 50%,
up  from  42.6%  for  the  comparable  period  in  1995.   The increase in the
effective rate is the result of a lower tax benefit for the 1996 restructuring
charges  and  spin-off  transaction  costs.

LIQUIDITY  AND  CAPITAL  RESOURCES

The  Company  generated cash from operations of $46.3 million during the first
nine months of 1996, a decrease of $18.2 million from the comparable period in
1995.    The  decrease was attributable primarily to the decrease in operating
income  as  discussed  above,  coupled  with  the  increases in receivable and
inventories balances associated with higher sales levels during the first nine
months  of  1996.  Capital expenditures for the first nine months of 1996 (net
of  asset  dispositions) were $34.4 million, an increase of $15.8 million over
the  comparable  period  of  1995.

<PAGE>
The  Company's  financing  plan includes the sale of receivables to accelerate
cash  flow.    Receivables  sold  but  not  yet  collected  under this plan at
September    28,  1996  and  September  30,  1995  were $77 million and $76.4 
million,  respectively.

As  of  September  28,  1996,  the  Company  had  approximately $94 million in
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 million over the next fifteen years.  The
Company's  average  annual  United  States  taxable income over the past three
years  has  been  approximately  $81  million.






<PAGE>

PART  II.    OTHER  INFORMATION

ITEM  6.    EXHIBITS  AND  REPORTS  ON  FORM  8-K

     (A)    Exhibits

     10.    Material  Contracts
         (a)    Directors  Indemnification  Agreement
         (b)    Officers  Indemnification  Agreement
         (c)    Supplemental Capital Accumulation Plan
         (d)    Supplemental Pension Plan

     27.    Financial  Data  Schedule.

     (B)    Reports  filed  on  Form  8-K

1.    A  report  on Form 8-K dated August 16, 1996 was filed by the registrant
during  the  quarter  for  which  this report is filed.  The Form 8-K reported
under  Item  5  that  the  Company's  shares were listed on the New York Stock
Exchange  (ticker  symbol:DL).

2.   A report on Form 8-K dated September 25, 1996 was filed by the registrant
during  the  quarter  for  which  this report is filed.  The Form 8-K reported
under  Item  5 that the Company was undertaking an administrative and business
reorganization  and  would recognize an estimated $31 million after tax charge
in  third  quarter  1996  earnings.

                                  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,  1996



\s\  Lowell  L.  Robertson
Lowell  L.  Robertson
Vice  President  and  Controller
(Chief  Accounting  Officer  and  Authorized  Officer)