<ASSOCIATES CORP OF NORTH AMERICA> 1ST QTR NET
Qtr ended Jan 31
    Net 55.3 mln dlrs vs 51.7 mln dlrs
    Revs 419.1 mln vs 391.7 mln
    Note: Revs include investment and other income of 18.4 mln
dlrs vs 18.5 mln dlrs.
    Company is wholly owned by Gulf and Western Corp <GW>.

 Reuter
