SYLVAN LEARNING CORP <SLVN> NINE MONTHS DEC 31
Shr loss 43 cts vs profit eight cts
    Net loss 3.1 mln vs profit 502,896
    Revs 5.6 mln vs 4.2 mln
    NOTE:1986 net includes negative effect of accounting change
of 354,650 or five cts a share.
 Reuter
