TYCO LABORATORIES <TYC> 3RD QTR FEB 28 NET
Shr primary 58 cts vs 66 cts
    Shr diluted 54 cts vs 66 cts
    Net 10.1 mln vs 11.4 mln
    Revs 266.2 mln vs 194.6 mln
    Avg shrs 17.4 mln vs 17.1 mln
    Nine mths
    Shr primary 1.78 dlrs vs 1.58 dlrs
    Shr diluted 1.65 dlrs vs 1.58 dlrs
    Net 30.9 mln vs 27.1 mln
    Revs 823.8 mln vs 511.0 mln
    Avg shrs 17.4 mln vs 17.3 mln
    NOTE: prior qtr and nine mths include 3.1 mln dlrs, or 18
cts per share, from gain on partial settlement on an insurance
claim.
    nine mths 1987 includes seven cts gain for partial
settlement on an insurance claim.
   Results of Flow Control operations have been included since
its acquisition from ITT Corp on Jan 31 1986.
   nine mths prior includes extraordinary gain 2.3 mln dlrs, or
14 cts per share, for replacement of a pension plan.
 Reuter
