BAYBANKS INC <BBNK> 1ST QTR NET
Oper shr 1.08 dlrs vs 96 cts
    Oper shr diluted 1.02 dlrs vs 89 cts
    Oper net 16.1 mln vs 12.8 mln
    Avg shrs 14.9 mln vs 13.4 mln
    Avg shrs 16.1 mln vs 14.8 mln
    NOTE: 1987 net excludes gain 4,820,000 dlrs from cumulative
effect of change in calculating depreciation expense.
 Reuter
