KANEB ENERGY PARTNERS LTD <KEP> 4TH QTR LOSS
Unit loss one ct
    Net loss 186,000
    Revs 10.7 mln
    11 mths
    Unit loss 7.26 dlrs
    Net loss 121.4 mln
    Revs 46.9 mln
    Note: Partnership formed in February 1986.
    Net includes writedown of oil and gas assets of 124.8 mln
dlrs for 11 mths to comply with full-cost accounting methods.
 Reuter
