COOPER DEVELOPMENT CO <BUGS> 1ST QTR JAN 31 NET
Shr profit seven cts vs loss 16 cts
    Net profit 2,144,000 vs loss 4,110,000
    Sales 121.3 mln vs 20.3 mln
    Avg shrs 29.4 mln vs 25.3 mln
    NOTE: Current year net includes pretax gain on sale of
product line of 11.4 mln dlrs and charge 4,711,000 dlrs posttax
on expensing of a portion of unamorized debt issuance costs of
unit.
    Current year results include Technicon Corp, acquired in
August 1986.
 Reuter
