<SDC SYDNEY DEVELOPMENT CORP> NINE MTHS LOSS
Period ended December 31, 1986
    Oper shr loss 1.08 dlrs vs loss 84 cts
    Oper loss 7,700,000 vs loss 1,700,000
    Revs 11,800,000 vs 9,800,000
    Note: Current shr and net exclude extraordinary gain of
300,000 dlrs or five cts shr, versus extraordinary gain of
200,000 dlrs or four cts shr
 Reuter
