WESTERN CO OF NORTH AMERICA <WSN> 3RD QTR LOSS
Shr loss 39 cts vs loss 4.83 dlrs
    Net 16.3 mln vs loss 223.0 mln
    Revs 47.4 mln vs 30.7 mln
    Nine mths
    Shr loss 3.37 dlrs vs loss 7.30 dlrs
    Net loss 151.6 mln vs loss 340.3 mln
    Revs 118.9 mln vs 161.8 ml
   
    NOTE: 1987 qtr includes loss 1,500,000 dlrs for
mobilization costs associated with two offshore drilling rigs.
    1986 qtr includes charge 187 mln dlrs for write-down of
oilfield services equipment and offshore drilling rigs.
 Reuter
