THE DIAL CORPORATION
                                   EXHIBIT 99

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

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

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

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

FACTORS  THAT  MAY  AFFECT  FUTURE  RESULTS  AND  FINANCIAL  CONDITION

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

INTENSE  COMPETITION  IN  THE  CONSUMER  PRODUCTS  INDUSTRY

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

CONSUMER  PRICING  PRESSURES

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

TRADE  CUSTOMER  PRICING  PRESSURES;  COMPETITIVE  RETAIL  ENVIRONMENT

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

DEPENDENCE  OF  KEY  CUSTOMERS

     The  Company's  top  ten  customers accounted for 35% of net sales in 1997.
Wal-Mart  Stores  Inc.  (and  its  affiliate,  SAM's  Club) ("Wal-Mart") was the
Company's  largest  customer,  accounting  for 17% of the Company's net sales in
1997.    The  loss  of, or a substantial decrease in the volume of purchases by,
Wal-Mart  or  any  of  the  Company's  other top customers could have a material
adverse  effect  on  the  Company's  results  of  operations.

PRICE  VOLATILITY  OF  RAW  MATERIALS;  SINGLE  SOURCE  SUPPLIER

     While  the  Company believes that is may, in certain circumstances, be able
to  respond  to  price  increases  for certain raw materials by increasing sales
prices,  rapid  increases  in  the  prices  of  such  raw materials could have a
material  adverse  impact  on  financial  results.    For example, tallow (a key
ingredient  in  Dial  bar  soaps)  has experienced price fluctuations within the
range  of  $0.16  and  $0.28  per  pound  from January 1, 1995 to  July 4, 1998.
Recently,  the  price  of  tallow  has  been  trading near the lower end of this
historical  range.    Because the majority of the competitors' soap products use
considerably less tallow in their bar soap products, the Company may not be able
to  increase the prices of its Dial bar soaps in response to increases in tallow
prices.    In  addition, the antibacterial agent, Triclosan, which is the active
ingredient  used  in  Liquid  Dial  products, is sourced from a single supplier.
Although  the  Company  has  an adequate supply of Triclosan for its current and
foreseeable  needs,  a  significant  disruption  in  this  supply  could  have a
short-term  material  adverse  impact  on  the Company's financial results.  The
Company  seeks  to mitigate the risk by entering into contracts to provide up to
six-month  supplies  of  tallow,  Triclosan  and packaging materials.  Long-term
hedging  opportunities against price increases for these items are generally not
available.

DEPENDENCE  ON  DOMESTIC  MARKETS; RISKS ASSOCIATED WITH INTERNATIONAL EXPANSION

     While a number of the Company's competitors have diversified their revenues
to  include a strong international component, the Company is currently dependent
primarily  on  sales generated in the U.S. (92% of sales in 1997).  With respect
to  a  number  of  the  Company's most significant product categories, including
detergents  and bar soaps, the U.S. markets are mature and characterized by high
household  penetration.    The  Company's  unit  sales  growth in these domestic
markets  will depend on increasing usage by consumers and capturing market share
from  competitors.    There can be no assurance that the Company will succeed in
implementing  its  strategies  to  achieve  such  domestic  growth.

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

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

ADVERSE  PUBLICITY;  PRODUCT  RECALL

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

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

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

ENVIRONMENTAL  CONCERNS  REGARDING  DETERGENT  COMPOUND

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

DEPENDENCE  ON  KEY  PERSONNEL

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

TURNOVER;  EMPLOYEE  RELATIONS

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

     Four  of the Company's six plants in the U.S. are unionized.  The Company's
contracts  with  its  various unions are scheduled for renegotiation as follows:
(i) Oil, Chemical and Atomic Workers union (covering approximately 100 employees
at the Company's Bristol, Pennsylvania  plant)  in  May  1999;  (ii) United Food
and  Commercial  Workers  union  (covering  approximately  360 employees  at the
Company's Aurora, Illinois  plant) in August 1999; and (iii) the United Food and
Commercial Workers union  (covering approximately 425 employees at the Company's
Fort Madison, Iowa  plant) in  September 1999. There  can  be no assurance  that
these contracts can be renegotiated on terms acceptable to the Company. Although
the Company  believes  that its relations with the  employees  at its plants are
satisfactory, there can be no assurance that the Company will  not face  similar
labor  disputes in the future or that such disputes will not be  material to the
Company.

ENVIRONMENTAL  MATTERS

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

     Since  1980,  the  Company has received notices or requests for information
with  respect  to  27  sites  that  have been deemed "Superfund" sites under the
federal  Comprehensive  Environmental  Response, Compensation and Liability Act,
five of which are currently active, 14 of which are inactive, and eight of which
have  been  settled.   The Company is also engaged in investigatory and remedial
activities  with  respect  to  four  closed  plants  previously  operated by the
Company's  former parent.  As of January 3, 1998, the Company had accrued in its
financial statements approximately $10 million in reserves for expenses relating
to  Superfund  sites  and  the clean-up of closed plant sites, which reserves it
believes  are  adequate.

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

RISKS  OF  POTENTIAL  ACQUISITIONS

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

YEAR  2000  COMPLIANCE

     Many  existing  computer  systems  and software products, including several
used by the Company, are coded to accept only two digit entries in the date code
field.    Beginning in the year 2000, these date code fields will need to accept
four  digit  entries  to distinguish 21st century dates from 20th century dates.
As  a result, the Company's date critical functions related to the year 2000 and
beyond,  such  as  sales,  distribution,  manufacturing,  purchasing,  inventory
control,  trade promotion management, planning and replenishment, facilities and
financial  systems  may  be  materially adversely affected unless these computer
systems  are  or  become  year  2000  compliant.

     The Company has begun a comprehensive upgrade of its information systems to
significantly  improve  operating  efficiencies  and  to  identify,  correct  or
reprogram,  and test its systems for year 2000 compliance.  In 1997, the Company
incurred  costs of $12 million to upgrade its information technology and expects
to  spend  an  additional $40 million over the next two years for such upgrades.
There  can be no assurance, however, that the Company's computer systems will be
year  2000  compliant  in  a  timely  manner  or that the Company will not incur
significant  additional  expenses  pursuing  year 2000 compliance.  Furthermore,
even if the Company's systems are year 2000 compliant, there can be no assurance
that  the  Company  will  not be materially adversely effected by the failure of
others to become year 2000 compliant.  For example, the Company may be adversely
affected  by  the  disruption  or  inaccuracy of data provided to the Company by
non-year 2000 compliant third parties and the failure of the Company's customers
and  service  providers,  such as independent shipping companies, to become year
2000  compliant.   There can be no assurance that the year 2000 problem will not
have  a  material  adverse  effect  on  the  Company  in  the  future.