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<IMS-DOCUMENT>0000913355-94-000020.txt : 19941017
<IMS-HEADER>0000913355-94-000020.hdr.sgml : 19941017
ACCESSION NUMBER:		0000913355-94-000020
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		15
CONFORMED PERIOD OF REPORT:	19940630
FILED AS OF DATE:		19940928
SROS:			NYSE
SROS:			PSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PERKIN ELMER CORP
		CENTRAL INDEX KEY:			0000077551
		STANDARD INDUSTRIAL CLASSIFICATION:	3826
		IRS NUMBER:				060490270
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04389
		FILM NUMBER:		94550567

	BUSINESS ADDRESS:	
		STREET 1:		761 MAIN AVE
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06859-0001
		BUSINESS PHONE:		2037621000

	MAIL ADDRESS:	
		STREET 1:		761 MAIN AVENUE
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06859-0001
</IMS-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<DESCRIPTION>ANNUAL REPORT ON FORM 10-K
<TEXT>


                   SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, D.C.  20549

                                FORM 10-K
           [ X ] Annual Report Pursuant To Section 13 Or 15(d)
                 Of The Securities Exchange Act Of 1934
                 For the Fiscal Year Ended June 30, 1994

                                   OR
         [   ] Transition Report Pursuant To Section 13 Or 15(d)
                 Of The Securities Exchange Act Of 1934
               For the transition period from           to

                      Commission File Number 1-4389

                      The Perkin-Elmer Corporation
         (Exact name of registrant as specified in its charter)
   NEW YORK                            06-0490270
   (State or other jurisdiction of     (I.R.S. Employer Identification No.)
   incorporation or organization)

   761 Main Avenue, Norwalk, Connecticut            06859-0001

   (Address of principal executive offices)         (Zip Code)


    Registrant's telephone number including area code:      203-762-1000


Securities registered pursuant to Section 12(b) of the Act:

                                 Name of each exchange
        Title of class            on which registered

    Common Stock (par value     New York Stock Exchange
       $1.00 per share)         Pacific Stock Exchange

      Indicate  by  check mark whether the Registrant (1) has  filed  all
reports  required  to be filed by Section 13 or 15(d) of  the  Securities
Exchange Act of 1934 during the preceding 12 months (or for such  shorter
period  that the Registrant was required to file such reports),  and  (2)
has been subject to such filing requirements for the past 90 days.

                   X      Yes              No

      As  of  September 6, 1994, 42,489,989 shares of Registrant's Common
Stock were outstanding, and the aggregate market value of shares of  such
Common  Stock (based upon the average sales price) held by non-affiliates
was approximately $1,269,389,727.


                   DOCUMENTS INCORPORATED BY REFERENCE

     Annual Report to Shareholders for Fiscal Year ended June 30, 1994 -
Parts I, II, and IV.

     Proxy Statement for Annual Meeting of Shareholders dated September
16, 1994 - Part III.

      Indicate by check mark if disclosure of delinquent filers  pursuant
to  Item 405 of Regulation S-K is not contained herein, and will  not  be
contained, to the best of Registrant's knowledge, in definitive proxy  or
information statements incorporated by reference in Part III of this Form
10-K or any amendment to this Form 10-K. [  ]


                            PART I

Item 1.                           BUSINESS

     (a) General Development of Business.

      The  Perkin-Elmer Corporation was incorporated  in  1939
under  the laws of the State of New York.  Together  with  its
consolidated   subsidiaries,  The   Perkin-Elmer   Corporation
(hereinafter collectively referred to as "Registrant"  or  the
"Corporation") develops, manufactures, and sells  products  in
the industry segment described in sub-item (c) below.

      On February 18, 1993, the shareholders of Registrant and
Applied  Biosystems,  Inc. ("ABI"), a  supplier  of  automated
systems  for  life science research and related  applications,
approved  the  merger of a subsidiary of Registrant  with  and
into  ABI  which  resulted  in  ABI  becoming  a  wholly-owned
subsidiary  of  Registrant.  Effective July 1, 1994,  ABI  was
merged  into  Registrant  and is now  the  Applied  Biosystems
division of Registrant.

      On  July 29, 1993, Registrant announced plans to  divest
its  Material  Sciences segment which consists  of  its  Metco
Division  ("Metco") headquartered in Westbury, New  York.   On
April  18,  1994,  Registrant entered into an  agreement  with
Sulzer Inc. to sell Metco.  Registrant expects to complete the
sale in calendar year 1994.

      The  consolidated  financial  statements  and  schedules
reflect  the  merger with ABI as a pooling  of  interests  and
present  the  Corporation's Material  Sciences  segment  as  a
discontinued operation.

     On May 18, 1993, Registrant amended its By-laws to change
Registrant's fiscal year end from July 31 to June  30.   Prior
to   fiscal  1993,  the  financial  statements  of   ABI   and
Registrant's subsidiaries outside the United States  were  for
fiscal  years  ended  June  30,  while  Registrant's  domestic
operations reported on a July 31 fiscal year end.

     In fiscal year 1990 Registrant divested the net assets of
what   had   been   its   Semiconductor   Equipment,   Avionic
Instrumentation, and Electro-Optical segments.


     (b) Financial Information About Industry Segments.

     Registrant  is engaged in one business segment  which  is
generally  described as analytical instruments.   Accordingly,
separate segment financial information is not provided.

                                     - 1 -
<PAGE>

(c) Narrative Description of Business.


BUSINESS

      Registrant develops, manufactures, markets,  sells,  and
services  analytical  instrument systems.   Included  in  this
industry   segment   are  biochemical  analytical   instrument
systems,  consisting of instruments and associated  consumable
products,  for life science research and related applications.
These automated systems are used for synthesis, amplification,
purification,  isolation, analysis and sequencing  of  nucleic
acids,   proteins,  and  other  biological  molecules.    This
industry  segment also includes analytical instrument  systems
for  determining  the composition and molecular  structure  of
chemical substances (both organic and inorganic) and measuring
the concentration of materials in a sample.  These instruments
include:   spectrophotometers utilizing a number of analytical
techniques; gas and liquid chromatographs; thermal  analyzers;
thermal   cyclers;  analytical  balances;  flame  photometers;
polarimeters;  data-handling  devices  that  are   principally
designed for use with analytical instruments; and data systems
for applications in analytical chemistry.  In a joint venture,
Perkin-Elmer Sciex Instruments, Registrant is engaged  in  the
manufacture and sale of mass spectrometry instrument  systems.
Registrant also develops, manufactures, markets, and  services
on-line,  real  time,  process  analysis  systems  to  monitor
process quality and environmental purity.

      Registrant's  instruments are used by private  industry,
educational   and  research  institutions,  and   governmental
entities   for   fundamental  research,   applied   industrial
research, quality control, medical research, hospital clinical
testing,   pollution   analysis,  drug   identification,   and
forensics.

MARKETING AND DISTRIBUTION

      In  the  United States, Registrant markets  the  largest
portion  of  its products directly through its own  sales  and
distribution   organization,   although   certain   analytical
instruments are marketed through independent distributors  and
sales representatives.  Sales to major markets outside of  the
United   States   are   generally  made   by   foreign   sales
subsidiaries, although some sales are made directly  from  the
United  States  to  foreign customers.  In  foreign  countries
where sales potential does not warrant the establishment of  a
sales    subsidiary,   sales   are   made   through    various
representative  and distributorship arrangements.   Registrant
owns or leases sales and service offices in strategic regional
locations  in  the  United States, and  in  foreign  countries
through   its  foreign  sales  subsidiaries  and  distribution
operations.   None  of  Registrant's products  is  distributed
through retail outlets.

RAW MATERIALS

       There  are  no  specialized  raw  materials  that   are
particularly   essential  to  the  operation  of  Registrant's
business.   Registrant's manufacturing  operations  require  a
wide  variety  of  raw  materials, electronic  and  mechanical
components,  chemical  and biochemical  materials,  and  other
supplies, some of which are occasionally found to be in  short
supply.   Registrant has multiple commercial sources for  most
components and supplies but is dependent on single sources for
a  limited  number  of  such items, in which  case  Registrant
normally secures long term supply contracts.

PATENTS, LICENSES, AND FRANCHISES

      Registrant has pursued a policy of seeking patent protection
in the  United States  and  other  countries  for developments,
improvements, and inventions originating within its organization


                                     - 2 -
<PAGE>

which  are  incorporated  in  Registrant's
products or which fall within its fields of interest.  Certain
licenses  under  patents have been granted  to,  and  received
from,  other  entities.  Registrant is licensed by Hoffmann-La
Roche Inc. under patents relating to polymerase chain reaction
technology  ("PCR"), which patents expire July 28,  2004.   In
Registrant's  opinion,  however, no  other  single  patent  or
license, or group of patents or licenses, or any franchise, is
material to its business as a whole.

      From  time to time, Registrant has asserted that various
competitors and others are infringing Registrant's patents and
similarly,  from  time  to  time, others  have  asserted  that
Registrant  was infringing patents owned by them.   Generally,
such  claims are settled by mutual agreement on a satisfactory
basis  and  have  resulted  in the  granting  of  licenses  by
Registrant or the granting of licenses to Registrant.

SEASONAL FLUCTUATIONS

      Registrant's  business  is  not  subject  to  pronounced
seasonal fluctuations.

BACKLOG

      Registrant's  recorded  backlog was  approximately  $155
million at June 30, 1994 and 1993.  With respect to commercial
products,  it  is Registrant's general policy  to  include  in
backlog only purchase orders or production releases which have
firm delivery dates within one year.  Recorded backlog may not
result in sales because of cancellation or other factors.   It
is anticipated that all orders included in the current backlog
will be delivered before the close of fiscal year 1995.

UNITED STATES GOVERNMENT SALES

      No  material portion of Registrant's business is subject
to  renegotiation of profits or termination  of  contracts  or
subcontracts at the election of the United States Government.

COMPETITION

      The  industry  segment in which Registrant  operates  is
highly competitive and is characterized by the application  of
advanced  technology.   There  are  numerous  companies  which
specialize in, and a number of larger companies which devote a
significant  portion of their resources to,  the  development,
manufacture,  and  sale of products which compete  with  those
manufactured  or  sold  by Registrant.  Many  of  Registrant's
competitors are well-known manufacturers with a high degree of
technical   proficiency.    In   addition,   competition    is
intensified by the ever-changing nature of the technologies in
the  industry in which Registrant is engaged.  The markets for
Registrant's   products  are  characterized   by   specialized
manufacturers that often have strength in narrow  segments  of
these markets.  While the absence of reliable statistics makes
it   difficult  to  determine  Registrant's  relative   market
position,  Registrant is confident it is one of the  principal
manufacturers  in  its  field,  marketing  a  broad  line   of
analytical instruments and life science systems.  In  addition
to  competing  in  terms  of  the technology  that  Registrant
offers,  Registrant competes in terms of price,  service,  and
quality.

RESEARCH, DEVELOPMENT, AND ENGINEERING

      Registrant  is  actively engaged in  basic  and  applied
research,  development, and engineering programs  designed  to
develop new products and to improve existing products.  During
fiscal   years   1994,  1993,  and  1992,   Registrant   spent
approximately  $94  million, $84  million,  and  $81  million,
respectively, on company sponsored research, development,  and
engineering activities.

                                     - 3 -
<PAGE>

ENVIRONMENTAL MATTERS

      Registrant is subject to federal, state, and local  laws
and regulations regulating the discharge of materials into the
environment,  or otherwise relating to the protection  of  the
environment, in those jurisdictions where Registrant  operates
or  maintains  facilities.  Registrant does not  believe  that
compliance  with  all  environmental provisions  will  have  a
material  effect  on  its business, and  no  material  capital
expenditures are expected for environmental control.

EMPLOYEES

      As  of  June 30, 1994, Registrant employed 5,954 persons
worldwide.   None of Registrant's United States  employees  is
subject to collective bargaining agreements.

      (d)  Financial  Information About Foreign  and  Domestic
Operations and Export Sales.

      A  summary  of  net revenues to unaffiliated  customers,
operating income, and identifiable assets attributable to each
of  Registrant's  geographic areas and export  sales  for  the
fiscal  years  1994, 1993, and 1992 is incorporated herein  by
reference  to  Note 6 on Pages 38-40 of the Annual  Report  to
Shareholders for the fiscal year ended June 30, 1994.

      Registrant's  consolidated net revenues to  unaffiliated
customers  in countries other than the United States  for  the
fiscal  years  1994,  1993, and 1992 were  approximately  $607
million, $607 million, and $558 million, or approximately 59%,
60%,  and 58%, respectively, of Registrant's consolidated  net
revenues.

      All of the Registrant's manufacturing facilities outside
of  the continental United States are located in Germany,  the
United  Kingdom, the Commonwealth of Puerto Rico,  Japan,  and
the  Peoples  Republic  of  China.   There  are  currently  no
material  foreign  exchange controls  or  similar  limitations
restricting the repatriation to the United States  of  capital
or earnings from operations outside the United States.

     (e)  Discontinued Operations


     On  July  29,  1993, Registrant announced  its  plans  to
divest  Metco  headquartered in  Westbury,  New  York.   Metco
produces  combustion,  electric arc and plasma  thermal  spray
equipment  and  supplies.   Registrant  has  entered  into  an
agreement  with  Sulzer  Inc., a  wholly-owned  subsidiary  of
Sulzer  Ltd., Winterthur, Switzerland for the sale  of  Metco.
The  completion of the sale is subject to closing  conditions,
including  obtaining relevant government regulatory approvals.
The transaction has taken longer to complete than expected due
primarily to obtaining necessary government approvals in  both
the  U.S.  and  Europe.   As a result  of  this  and  negative
operating  factors, Registrant recorded an after-tax  loss  on
disposal  of $7.7 million during the fourth quarter of  fiscal
year 1994.

     On  October 5, 1992, prior to its merger with Registrant,
ABI  announced the decision to distribute to its  shareholders
approximately  82%  of  the  stock  of  its  subsidiary,  Lynx
Therapeutics,   Inc.   ("Lynx"),  the   successor   to   ABI's
therapeutics division.  The financial statements  reflect  the
Lynx  operating results as a discontinued operation.  The  net
assets of Lynx were not significant.

                                     - 4 -
<PAGE>

Item 2.                       PROPERTIES

      Listed  below are the principal facilities of Registrant
as  of  June  30,  1994.  Registrant considers all  facilities
listed  below to be reasonably appropriate for the  purpose(s)
for which they are used, including manufacturing, research and
development, and administrative purposes.  All properties  are
maintained  in good working order and, except for  those  held
for sale or lease, are substantially utilized on the basis  of
at  least one shift.  None of the leased facilities is  leased
from an affiliate of Registrant.


                              Owned or   Expiration   Approximate
   Location                    Leased      Date of    Floor Area
                                           Lease      In Sq. Ft

Norwalk, CT                     Owned                 402,000
Wilton, CT                      Owned                 262,000
San Jose, CA                    Owned                  81,000
Beaconsfield, England           Owned                  70,000
Ueberlingen, Germany            Owned                  65,000
Warrington, England             Owned                  58,000
Narita, Japan                   Owned                  24,000
Irvine, CA                      Owned                  22,000
Foster City, CA                Leased    1994-2000    319,000
Ueberlingen, Germany           Leased    1995-2001    196,000
Llantrinsant, Wales            Leased      1996       113,000
Mayaguez, Puerto Rico          Leased    1997-1998     34,000
Oberschleissheim, Germany      Leased      1995        19,000
Beaconsfield, England          Leased      2005         8,000
Beijing, China                 Leased      1996           350


      In  addition to the facilities listed above,  Registrant
leases  space in certain industrial centers for use  as  sales
and service offices and for warehousing.  Registrant also owns
undeveloped  land  in  Redding,  Connecticut,  San  Jose   and
Vacaville, California and Oberschleissheim, Germany.

      In  addition to the properties used by Registrant in its
operations,  Registrant  owns  three  facilities  in   Wilton,
Connecticut  (aggregating approximately 248,000  square  feet)
which  are  currently leased to SVG Lithography Systems,  Inc.
for  a  term  expiring in 2010, a facility  in  Garden  Grove,
California  (approximately  82,000  square  feet)   which   is
currently  leased  to  OCA Applied Optics,  Inc.  for  a  term
expiring  in  1995,  and  a  facility  in  Pomona,  California
(approximately 135,000 square feet) which is currently  leased
to  Orbital Sciences Corporation for a term expiring in  2003.
Registrant  also  owns  a facility in Ridgefield,  Connecticut
(approximately  201,000 square feet), a  facility  in  Wilton,
Connecticut (approximately 51,000 square feet), and a facility
in  San  Jose,  California (approximately 67,000 square  feet)
which are held for sale or lease.

                                     - 5 -
<PAGE>

      Listed below are the principal facilities utilized as of
June  30,  1994 by Metco, which is being accounted  for  as  a
discontinued operation.  Registrant considers such  facilities
to be reasonably appropriate for the purpose(s) for which they
are  used,  including manufacturing, research and development,
and administrative purposes.  All properties are maintained in
good working order and are substantially utilized on the basis
of at least one shift.

                                                 Approximate
                                   Owned or       Floor Area
   Location                         Leased        In Sq. Ft.

Westbury, NY                         Owned          137,000
Duffy Avenue, Hicksville, NY         Owned          103,000
Chobham-Woking, England              Owned           78,000
Hattersheim, Germany                 Owned           69,000
Miller Place, Hicksville, NY         Owned           59,000

Item 3.                    LEGAL PROCEEDINGS

      The Corporation has been named as a defendant in several
legal  actions arising from the conduct of its normal business
activities.  Although the amount of any liability  that  might
arise  with  respect  to  any  of  these  matters  cannot   be
accurately  predicted, the resulting liability, if  any,  will
not in the opinion of management of Registrant have a material
adverse effect on the financial statements of Registrant.   In
addition,  although no legal claim was filed, the  Corporation
participated  in the United States government's  investigation
of  the Hubble Space Telescope.  Registrant settled all of the
government's  potential claims with regard to this  matter  on
October 4, 1993, for $15 million.

     Registrant  is  one  of  approximately  125  third  party
defendants named in United States of America v. Davis  et  al.
which  is pending in the United States District Court for  the
District  of  Rhode Island.  The third party  plaintiffs,  who
were  named as defendants and potentially responsible  parties
in   the   Government's  initial  complaint,  seek   equitable
contribution and indemnification in the event they  are  found
liable  for  remediation  costs relating  to  the  removal  of
hazardous substances from a site located in Smithfield,  Rhode
Island  (initially  estimated by the Government  to  be  $27.8
million  but most recently estimated to be $77.5 million).   A
trial on the question of the third party plaintiffs' liability
to  the  Government  has been held, but no decision  has  been
rendered.   Until the liability of the third party  plaintiffs
has  been established, the court will not consider the  amount
of  any  such  liability or the validity of  any  third  party
claims.  While the Registrant contends that it should have  no
liability  in  this  case, because of the uncertainty  of  all
litigation,  it cannot definitively state that it  will  incur
less than $100,000 in monetary sanctions.

Item 4.             SUBMISSION OF MATTERS TO A VOTE OF
                       SECURITY HOLDERS

      No  matter was submitted to a vote of security  holders,
through  the solicitation of proxies or otherwise, during  the
fourth quarter of the fiscal year covered by this report.

                                     - 6 -
<PAGE>

                            PART II

Item 5.                 MARKET FOR REGISTRANT'S COMMON EQUITY
                           AND RELATED STOCKHOLDER MATTERS

     (a) Market Information.

      The  principal  United States market where  Registrant's
Common  Stock  is  traded  is the  New  York  Stock  Exchange,
although  such  stock  is also traded  on  the  Pacific  Stock
Exchange.

      The following information, which appears in Registrant's
Annual  Report to Shareholders for the fiscal year ended  June
30, 1994, is hereby incorporated by reference in this Form 10-
K:  the high and low sales prices of Registrant's Common Stock
for  each  quarterly period during the fiscal years  1994  and
1993 (Note 14, Page 43 of the Annual Report to Shareholders).

     (b) Holders.

      On  September 6, 1994, the approximate number of holders
of  Common  Stock  of Registrant was 8,975.   The  approximate
number  of  record holders is based upon the actual number  of
holders registered in the books of Registrant at such date and
does  not  include  holders  of shares  in  "street  name"  or
persons,  partnerships, associations, corporations,  or  other
entities  identified in security position listings  maintained
by  depositary trust companies.  Note:  the calculation of the
number  of  shares of Registrant's Common Stock held  by  non-
affiliates  shown on the cover of this Form 10-K was  made  on
the  assumption  that  there were  no  affiliates  other  than
executive officers and directors.

     (c) Dividends.

      The  following information which appears in Registrant's
Annual  Report to Shareholders for the fiscal year ended  June
30, 1994, is hereby incorporated by reference in this Form 10-
K:   the  amount of quarterly dividends paid during the fiscal
years 1994 and 1993 (Note 14, Page 43 of the Annual Report  to
Shareholders).


Item 6.                  SELECTED FINANCIAL DATA

      Registrant hereby incorporates by reference in this Form
10-K Page 20 of Registrant's Annual Report to Shareholders for
the fiscal year ended June 30, 1994.

Item 7.             MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                       FINANCIAL CONDITION AND RESULTS OF OPERATIONS

      Registrant hereby incorporates by reference in this Form
10-K Pages 21-25 of Registrant's Annual Report to Shareholders
for the fiscal year ended June 30, 1994.

                                     - 7 -
<PAGE>


Item 8.                  FINANCIAL STATEMENTS AND
                            SUPPLEMENTARY DATA

      The following financial statements and the supplementary
financial  information included in Registrant's Annual  Report
to  Shareholders for the fiscal year ended June 30,  1994  are
incorporated by reference in this Form 10-K:  the Consolidated
Financial   Statements  and  the  report  thereon   of   Price
Waterhouse  LLP dated July 28, 1994, and Pages 26-45  of  said
Annual  Report,  including Note 14, Page  43,  which  contains
unaudited quarterly financial information.


Item   9.         CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS
                     ON ACCOUNTING AND FINANCIAL DISCLOSURE

      Registrant  has  not changed its public accounting  firm
within  24  months  prior  to  June  30,  1994,  the  date  of
Registrant's most recent financial statements.

                                     - 8 -

<PAGE>

                             PART III

Item 10.              DIRECTORS AND EXECUTIVE OFFICERS
                          OF THE REGISTRANT

     (a) Identification and Background of Directors.

      Registrant hereby incorporates by reference in this Form 10-K
Pages 2-4 of Registrant's Proxy Statement dated September 16, 1994,
in connection with its Annual Meeting of Shareholders to be held on
October 20, 1994.

     (b) Identification of Executive Officers.

      The  following is a list of Registrant's executive  officers,
their ages, and their positions and offices with the Registrant, as
of September 14, 1994.

<TABLE>
<S>                    <C>  <C>
Name                   Age  Present Positions and Year First Elected

William F. Emswiler    50   Vice President, Finance, Chief Financial Officer (1992)
Julianne A. Grace      56   Vice President (1986), Corporate Relations (1990)
Gaynor N. Kelley       63   Chairman  and  Chief  Executive Officer (1990)
Joseph E. Malandrakis  49   Vice President, Worldwide Operations (1993)
Andre F. Marion        58   Vice President and President, Applied Biosystems Division (1993)
John B. McBennett      56   Corporate Controller (1993)
Michael J. McPartland  45   Vice President, Human Resources (1993)
Riccardo Pigliucci     47   President  and Chief  Operating Officer (1993)
William B. Sawch       40   Vice President, General Counsel and Secretary (1993)
Rhonda L. Seegal       44   Vice President (1991), Treasurer (1988)

</TABLE>

     Each of the foregoing named officers was either elected at the
last  organizational  meeting of the Board  of  Directors  held  on
October 21, 1993 or was elected by the Board since that date.   The
term  of each officer will expire on October 20, 1994, the date  of
the   next  scheduled  organizational  meeting  of  the  Board   of
Directors, unless renewed for another year.

     (c) Identification of Certain Significant Employees.

     Not applicable.

     (d) Family Relationships.

      To the best of Registrant's knowledge and belief, there is no
family   relationship   between  any  of  Registrant's   directors,
executive officers, or persons nominated or chosen by Registrant to
become a director or an executive officer.

     (e) Business Experience.

      With  respect  to  the  business experience  of  Registrant's
directors  and  persons  nominated to become directors,  Registrant
hereby incorporates by reference in this Report on Form 10-K  Pages
2-4  of  Registrant's Proxy Statement dated September 16, 1994,  in
connection  with its Annual Meeting of Shareholders to be  held  on
October  20,  1994.   With  respect to the  executive  officers  of
Registrant, each such officer has been employed by Registrant or  a
subsidiary in one or more executive or managerial capacities for at
least  the past five years, with the exception of Messrs.

                                     - 9 -
<PAGE>

Emswiler, Marion, and McPartland. Mr. Emswiler was elected Vice President
of Registrant on May 21, 1992.  Prior to his employment by Registrant
in  May,  1992,  Mr. Emswiler was employed by Aquarion  Company,  a
diversified  water-quality  and related services  corporation,  for
three  years,  most  recently as Senior Vice  President  and  Chief
Financial  Officer, and prior to that he was employed  by  American
Home Products Corporation, a worldwide manufacturer and marketer of
prescription  drugs,  medical supplies and  diagnostics,  over-the-
counter  medicines,  and  food  products,  as  Vice  President  and
Comptroller  and  Vice  President and Treasurer.   Mr.  Marion  was
elected  Vice President of Registrant on February 18, 1993.   Prior
to  his employment by Registrant in February, 1993, Mr. Marion  was
employed  by  ABI  as  Chairman of the Board  and  Chief  Executive
Officer.   Mr. Marion was one of the founders of ABI, and had  been
President since 1985.  Mr. McPartland was elected Vice President of
Registrant  on  February  18, 1993.  Prior  to  his  employment  by
Registrant  in  January,  1993,  Mr.  McPartland  was  employed  by
SmithKline  Beecham plc, a worldwide manufacturer of pharmaceutical
and  consumer products and clinical laboratory services, from  1980
to  1993,  most  recently  as Senior Vice President  and  Director,
Corporate Personnel.

     (f) Involvement in Certain Legal Proceedings.

      To  the  best of Registrant's knowledge and belief,  none  of
Registrant's  directors, persons nominated to become directors,  or
executive officers has been involved in any proceedings during  the
past  five years that are material to an evaluation of the  ability
or  integrity of such persons to be directors or executive officers
of Registrant.

      (g)  Compliance with Section 16(a) of the Securities Exchange
Act of 1934.

     Information  concerning compliance with Section 16(a)  of  the
Securities  Exchange Act of 1934 is incorporated  by  reference  to
Page 7 of Registrant's Proxy Statement dated September 16, 1994, in
connection  with its Annual Meeting of Shareholders to be  held  on
October 20, 1994.
                                     - 10 -
<PAGE>

Item 11.            EXECUTIVE COMPENSATION

      Registrant hereby incorporates by reference in this Form 10-K
Pages  5-13  of  Registrant's Proxy Statement dated  September  16,
1994,  in connection with its Annual Meeting of Shareholders to  be
held on October  20, 1994.

Item 12.                 SECURITY OWNERSHIP OF CERTAIN BENEFICIAL
                         OWNERS AND MANAGEMENT

     (a) Security Ownership of Certain Beneficial Owners.

      Registrant hereby incorporates by reference in this Form 10-K
Page 6 of Registrant's Proxy Statement dated September 16, 1994, in
connection  with its Annual Meeting of Shareholders to be  held  on
October 20, 1994.

     (b) Security Ownership of Management.

     Information concerning the security ownership of management is
hereby  incorporated  by  reference  to  Pages  2-4  and   6-7   of
Registrant's   Proxy  Statement  dated  September  16,   1994,   in
connection  with its Annual Meeting of Shareholders to be  held  on
October 20, 1994.

     (c) Changes in Control.

      Registrant knows of no arrangements, including any pledge  by
any  person  of securities of Registrant, which may at a subsequent
date result in a change in control of Registrant.

Item 13.           CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

     None.

                                     - 11 -
<PAGE>

                              PART IV

Item 14.           EXHIBITS, FINANCIAL STATEMENT SCHEDULES
                         AND REPORTS ON FORM 8-K

     (a) 1.  Financial Statements.

     The following consolidated financial statements, together with
the  report  thereon of Price Waterhouse LLP dated July  28,  1994,
appearing  on Pages 26 through 45 of Registrant's Annual Report  to
Shareholders  for  the  fiscal  year  ended  June  30,  1994,   are
incorporated by reference in this Form 10-K.  With the exception of
the  aforementioned  information and  that  which  is  specifically
incorporated  in Parts I and II, the Annual Report to  Shareholders
for  the fiscal year ended June 30, 1994, is not to be deemed filed
as part of this report on Form 10-K.

                                      10-K          Annual
                                    Page No.        Report
                                                   Page No.
Consolidated Statements of
Operations - fiscal years
1994, 1993, and 1992                   --             26


Consolidated Statements of
Financial Position - fiscal years
1994, 1993, and 1992                   --             27


Consolidated Statements of
Cash Flows - fiscal years
1994, 1993, and 1992                   --             28


Consolidated Statements of
Shareholders' Equity - fiscal years
1994, 1993, and 1992                   --             29


Notes to Consolidated Financial
Statements                             --           30-43


Statement of Financial
Responsibility                         --             44


Report of
Price Waterhouse LLP                   --             45


Report of
Deloitte & Touche LLP                  25             --

                                     - 12 -
<PAGE>

     (a) 2. Financial Statement Schedules.

      The  following additional financial data should  be  read  in
conjunction  with  the consolidated financial  statements  in  said
Annual  Report to Shareholders for the fiscal year ended  June  30,
1994.   Schedules not included with this additional financial  data
have  been omitted because they are not applicable or the  required
information  is shown in the consolidated financial  statements  or
notes thereto.


                                                  Annual
                                   10-K Page      Report
                                      No.        Page No.
Report of Independent Accountants
  on Financial Statement Schedules     18           --

Schedule VIII - Valuation and
  Qualifying Accounts and Reserves     19           --

Schedule IX - Short-Term Borrowings    20           --

Schedule X - Supplementary
Income Statement Information           21           --

                                     - 13 -
<PAGE>

     (a) 3. Exhibits.

 Exhibit
    No.
2(1)   Acquisition Agreement dated July 19, 1991, among  the
       Corporation, Hoffmann-La Roche Inc., and Roche  Probe,
       Inc.  (Incorporated  by reference  to  Exhibit  1  to
       Current  Report on Form 8-K of the Corporation  dated
       July 19, 1991 (Commission file number 1-4389).)

2(2)   Acquisition  Agreement dated July 19,  1991,  between
       the   Corporation  and  F.  Hoffmann-La  Roche   Ltd.
       (Incorporated by reference to Exhibit  2  to  Current
       Report on Form 8-K of the Corporation dated July  19,
       1991 (Commission file number 1-4389)).

2(3)   Agreement   and  Plan  of  Merger,   by   and   among
       Registrant, Sequence Acquisition Company and  Applied
       Biosystems,  Inc.  dated  as  of  October  6,   1992.
       (Incorporated by reference to Exhibit  2  to  Current
       Report  on Form 8-K of the Corporation dated  October
       6, 1992 (Commission file number 1-4389).)

2(4)   Agreement  dated April 18, 1994 between  Sulzer  Inc.
       and  The Perkin-Elmer Corporation, as amended through
       August 31, 1994.

3(i)   Restated   Certificate   of  Incorporation   of   the
       Corporation, as amended through July 1, 1994.

3(i)   Amended  and Restated By-laws of the Corporation,  as
       amended  through  July  15, 1993.   (Incorporated  by
       reference to Exhibit 3(ii) to Annual Report  on  Form
       10-K  of  the Corporation for fiscal year ended  June
       30, 1993 (Commission file number 1-4389).)

4(1)   Three Year Credit Agreement dated June 1, 1994, among
       Morgan Guaranty Trust Company, certain banks named in
       such Agreement, and the Corporation.

4(2)   Shareholder  Protection Rights Agreement dated  April
       30,  1989,  between The Perkin-Elmer Corporation  and
       The First National Bank of Boston.  (Incorporated  by
       reference to Exhibit 4 to Current Report on Form  8-K
       of  the  Corporation dated April 20, 1989 (Commission
       file number 1-4389).)

10(1)  The  Perkin-Elmer Corporation 1974 Stock Option  Plan
       for  Key Employees, as amended through May 21,  1987.
       (Incorporated by reference to Exhibit 28(a)  to  Post
       Effective   Amendment  No.  1  to  the  Corporation's
       Registration Statement on Form S-8 (No. 2-95451).)

10(2)  The  Perkin-Elmer  Corporation 1981  Incentive  Stock
       Option Plan for Key Employees, as amended through May
       21,  1987.   (Incorporated by  reference  to  Exhibit
       28(b)  to  Post  Effective Amendment  No.  1  to  the
       Corporation's Registration Statement on Form S-8 (No.
       2-95451).)

10(3)  The  Perkin-Elmer Corporation 1984 Stock Option  Plan
       for  Key Employees, as amended through May 21,  1987.
       (Incorporated by reference to Exhibit 28(c)  to  Post
       Effective   Amendment  No.  1  to  the  Corporation's
       Registration Statement on Form S-8 (No. 2-95451).)

10(4)  The  Perkin-Elmer  Corporation 1988  Stock  Incentive
       Plan  for  Key Employees.  (Incorporated by reference
       to Exhibit 10(4) to Annual Report on Form 10-K of the
       Corporation for the fiscal year ended July  31,  1988
       (Commission file number 1-4389).)

10(5)  The  Perkin-Elmer  Corporation 1993  Stock  Incentive
       Plan  for  Key Employees.  (Incorporated by reference
       to  Exhibit  99  to  the  Corporation's  Registration
       Statement on Form S-8 (No. 33-50847).)

10(6)  Contingent Compensation Plan for Key Employees of The
       Perkin-Elmer  Corporation, as amended through  August
       1, 1990.  (Incorporated by reference to Exhibit 10(5)
       to  Annual Report on Form 10-K of the Corporation for
       the  fiscal year ended July 31, 1992 (Commission file
       number 1-4389).)

10(7)  The  Perkin-Elmer Corporation Supplemental Retirement
       Plan as amended through August 1, 1991. (Incorporated
       by  reference  to Exhibit 10(6) to Annual  Report  on
       Form  10-K  of  the Corporation for the  fiscal  year
       ended July 31, 1991 (Commission file number 1-4389).)

10(8)  Deferred  Compensation Contract dated July 29,  1974,
       as   amended   through  January  20,  1994,   between
       Registrant and Gaynor N. Kelley.

10(9)  Deferred  Compensation Contract dated  September  22,
       1989,  between Registrant and Riccardo Pigliucci,  as
       amended  through  April 15, 1993.   (Incorporated  by
       reference to Exhibit 10(9) to Annual Report  on  Form
       10-K  of  the Corporation for the fiscal  year  ended
       June 30, 1993 (Commission file number 1-4389).)

                                     - 14 -

<PAGE>

10(10) Deferred  Compensation Contract dated May  21,  1992,
       between   Registrant   and   William   F.   Emswiler.
       (Incorporated  by  reference  to  Exhibit  10(10)  to
       Annual Report on Form 10-K of the Corporation for the
       fiscal  year  ended  July 31, 1992  (Commission  file
       number 1-4389).)

10(11) Deferred  Compensation Contract  dated  February  18,
       1993, between Registrant and Andre F. Marion.

10(12) Deferred  Compensation  Contract  dated  January  21,
       1993,  between Registrant and Joseph E.  Malandrakis.
       (Incorporated  by  reference  to  Exhibit  10(11)  to
       Annual Report on Form 10-K of the Corporation for the
       fiscal  year  ended  June 30, 1993  (Commission  file
       number 1-4389).)

10(13) Employment Agreement dated November 21, 1991, between
       Registrant  and  Gaynor N. Kelley.  (Incorporated  by
       reference  to  Exhibit 10(1) to Quarterly  Report  on
       Form  10-Q of the Corporation for the fiscal  quarter
       ended  January  31, 1992 (Commission file  number  1-
       4389).)

10(14) Employment Agreement dated November 21, 1991, between
       Registrant and Riccardo Pigliucci.  (Incorporated  by
       reference  to  Exhibit 10(3) to Quarterly  Report  on
       Form  10-Q of the Corporation for the fiscal  quarter
       ended  January  31, 1992 (Commission file  number  1-
       4389).)

10(15) Employment  Agreement  dated May  21,  1992,  between
       Registrant and William F. Emswiler.  (Incorporated by
       reference to Exhibit 10(15) to Annual Report on  Form
       10-K  of  the Corporation for the fiscal  year  ended
       July 31, 1992 (Commission file number 1-4389).)

10(16) Employment  Agreement  dated  November  1,  1990   as
       amended  through December 3, 1992, between Registrant
       and Andre F.Marion.

10(17) Employment Agreement dated November 21, 1991, between
       Registrant  and Joseph E. Malandrakis.  (Incorporated
       by  reference to Exhibit 10(16) to Annual  Report  on
       Form  10-K  of  the Corporation for the  fiscal  year
       ended June 30, 1993 Commission file number 1-4389).)

10(18) Consulting  Agreement dated March 17,  1994,  between
       Registrant and Robert H. Hayes.

10(19) The   Excess   Benefit  Plan  of   The   Perkin-Elmer
       Corporation  dated August 1, 1984 as amended  through
       June 30, 1993.  (Incorporated by reference to Exhibit
       10(18)   to  Annual  Report  on  Form  10-K  of   the
       Corporation for the fiscal year ended June  30,  1993
       (Commission file number 1-4389).)

10(20) 1993    Director   Stock   Purchase   and    Deferred
       Compensation  Plan.  (Incorporated  by  reference  to
       Exhibit   99   to   the  Corporation's   Registration
       Statement on Form S-8 (No. 33-50849).)

10(21) Consulting  Agreement  dated  September   16,   1994,
       between Registrant and Andre F. Marion.

11     Computation  of Net Income (Loss) per Share  for  the
       five years ended June 30, 1994.

13     Annual Report to Shareholders for 1994.

21     List of Subsidiaries.

23(1)  Consent of Price Waterhouse LLP.


23(2)  Consent of Deloitte & Touche LLP.


27     Financial Data Schedule.

Note:   None  of the Exhibits listed in Item 14(a) 3 above,  except
Exhibits  11,  23(1)  and 23(2) are included with  this  Form  10-K
Annual  Report.  Registrant will furnish a copy of any such Exhibit
upon  written request to the Secretary at the address on the  cover
of  this Form 10-K Annual Report accompanied by payment of  $3  for
each Exhibit requested.

     (b) Reports on Form 8-K

     Registrant did not file a report on Form 8-K during the last
quarter of the period covered by this report.

                                     - 15 -
<PAGE>

                            SIGNATURES

      Pursuant  to the requirements of Section 13 or 15(d)  of  the
Securities  Exchange Act of 1934, Registrant has duly  caused  this
report  to  be  signed on its behalf by the undersigned,  thereunto
duly authorized.

                           THE PERKIN-ELMER CORPORATION


                           By /s/   William B. Sawch
                                    William B. Sawch
                                    Vice President, General Counsel
                                    and Secretary



Date:  September 15, 1994


     Pursuant to the requirements of the Securities Exchange Act of
1934, this report has been signed below by the following persons on
behalf  of  Registrant  and  in the capacities  and  on  the  dates
indicated.





/s/          G. N. Kelley                        September  15, 1994
Gaynor N. Kelley
Chairman of the Board of Directors,
Chief Executive Officer
(Principal Executive Officer)


/s/          W. F. Emswiler                      September  15, 1994
William F. Emswiler
Vice President, Finance, Chief Financial Officer
(Principal Financial Officer)


/s/          John B. McBennett                   September 15, 1994
John B. McBennett
Corporate Controller
(Principal Accounting Officer)

                                     - 16 -
<PAGE>

/s/          Joseph F. Abely, Jr.                September 15, 1994
Joseph F. Abely, Jr.
Director


/s/          Richard H. Ayers                    September 15, 1994
Richard H. Ayers
Director


/s/          Jean-Luc Belingard                  September 15, 1994
Jean-Luc Belingard
Director


/s/          Robert H. Hayes                     September 15, 1994
Robert H. Hayes
Director


/s/          Donald R. Melville                  September 15, 1994
Donald R. Melville
Director


/s/          Riccardo Pigliucci                  September 15, 1994
Riccardo Pigliucci
Director


/s/          Burnell R. Roberts                   September 15, 1994
Burnell R. Roberts
Director


/s/          John S. Scott                        September 15, 1994
John S. Scott
Director


/s/          Carolyn W. Slayman                   September 15, 1994
Carolyn W. Slayman
Director


/s/          Richard F. Tucker                    September 15, 1994
Richard F. Tucker
Director

                                     -17 -
<PAGE>

               REPORT OF INDEPENDENT ACCOUNTANTS ON
                   FINANCIAL STATEMENT SCHEDULES

To the Board of Directors
of The Perkin-Elmer Corporation

      Our  audits of the consolidated financial statements referred
to  in our report dated July 28, 1994, appearing on Page 45 of  the
1994  Annual Report to Shareholders of The Perkin-Elmer Corporation
(which   report   and   consolidated   financial   statements   are
incorporated by reference in this Annual Report on Form 10-K)  also
included  an audit of the Financial Statement Schedules  listed  in
Item  14(a)2  of  this Form 10-K.  We did not audit  the  Financial
Statement  Schedules of Applied Biosystems, Inc.,  a  wholly  owned
subsidiary,  as  of and for the year ended July  31,  1992.   Those
schedules were audited by other auditors, whose report thereon  has
been furnished to us, and our opinion expressed herein, insofar  as
it relates to the amounts included for Applied Biosystems, Inc., is
based  solely  on  the report of other auditors.   Based  upon  our
audits  and the report of other auditors, these Financial Statement
Schedules present fairly, in all material respects, the information
set  forth  therein  when  read  in conjunction  with  the  related
consolidated financial statements.


                                        PRICE WATERHOUSE LLP

Stamford, Connecticut
July 28, 1994
                                     - 18 -
<PAGE>

                   THE PERKIN-ELMER CORPORATION
          VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
  FOR THE FISCAL YEARS ENDED JUNE 30, 1994 AND 1993, AND JULY 31, 1992

(Amounts in thousands)


                                           ALLOWANCE FOR
                                             DOUBTFUL
                                            ACCOUNTS(1)

Balance at July 31, 1991                     $ 5,636

Charged to income in 1992                      2,671

Deductions from reserve in 1992                 (549)

Balance at July 31, 1992                       7,758

Charged to income in 1993                      4,229

Deductions from reserve in 1993               (3,761)

Balance at June 30, 1993                       8,226

Charged to income in 1994                      2,927

Deductions from reserve in 1994               (3,906)

Balance at June 30, 1994                     $ 7,247



(1)   Deducted in the Consolidated Statements of Financial Position
from accounts receivable.

                           SCHEDULE VIII
                                     - 19 -
<PAGE>

                   THE PERKIN-ELMER CORPORATION
                       SHORT-TERM BORROWINGS
   FOR THE YEARS ENDED JUNE 30, 1994 AND 1993, AND JULY 31, 1992

(Amounts in thousands)

COLUMN A    COLUMN B   COLUMN C  COLUMN D   COLUMN E   COLUMN F

                                  Maximum    Average   Weighted
Category               Weighted   Month-End  Amount     Average
    of       Balance    Average    Amount   Outstandi  Interest
Aggregate   At End of  Interest   Outstandi ng During    Rate
Short-Term   Period     Rate At   ng During    the      During
Borrowings              End of       the     Period       the
   (a)                  Period     Period      (b)      Period
                                                         (c)

1994
Bank
Borrowings     $67,752   6.2%       $72,262   $57,324   6.1%
Commercial
Paper          15,800   4.5%        58,250    41,142   3.5%

1993
Bank
Borrowings     $56,932   6.3%       $85,748   $52,975   8.9%
Commercial
Paper           17,050   3.2%        99,800    74,502   3.4%

1992
Bank
Borrowings     $34,262   9.4%       $60,456   $43,941  10.2%
Commercial
Paper           63,932   3.7%        78,100    71,382   4.9%




         (a)       Commercial  Paper  refers  to   unsecured   debt
obligations maturing in fixed periods that range       from  30  to
180  days;  interest at fixed rates is payable on  maturity.   Bank
Borrowings are           unsecured debt obligations including those
due on demand, as well as those with fixed terms.      With respect
to  some Bank Borrowings, interest rates are fixed; in other cases,
interest floats in  accordance with a prescribed index.

       (b)     The average amount outstanding during the period was
determined on the basis of average      month-end balances of  Bank
Borrowings   and  average  daily  balances  for  Commercial   Paper
borrowings.

        (c)      For  Bank  Borrowings and  Commercial  Paper,  the
weighted average interest rate during the    period was computed by
dividing the interest expense for the year by the average amount of
short-term borrowings outstanding during the period.


                            SCHEDULE IX

                                     - 20 -
<PAGE>

                   THE PERKIN-ELMER CORPORATION
            SUPPLEMENTARY INCOME STATEMENT INFORMATION

(Amounts in thousands)

The  following  items have been charged to costs  and  expenses  as
stated:



                                           For the years ended

                            June 30,      June 30,     July 31,
                             1994          1993         1992

Maintenance and repairs     $17,210       $16,712      $15,763

Advertising costs           $19,325       $17,857      $15,826




The following items have been charged to costs and expenses but  do
not exceed one percent of net revenues by category:


          - Amortization of intangible assets
          - Royalties
          - Taxes, other than payroll and income taxes


                            SCHEDULE X

                                     - 21 -

<PAGE>

                                   THE PERKIN-ELMER CORPORATION
                           COMPUTATION OF NET INCOME(LOSS) PER SHARE
                    (Dollar amounts in thousands, except per share amounts)
<TABLE>

<CAPTION>                             1994      1993      1992      1991      1990

<S>                                 <C>       <C>        <C>      <C>        <C>
Weighted average number of
common shares                        43,857    43,780    43,526    42,091    49,705

Common stock equivalents-
stock options                           816     1,173     1,169         -       130

Weighted average number of
common shares used in
calculating primary
earnings per share                   44,673    44,953    44,695    42,091    49,835

Additional dilutive stock
options under paragraph #42
APB #15                                 172        97       280         -         -

Shares used in calculating
fully diluted earnings
per share                            44,845    45,050    44,975    42,091    49,835

Calculation of primary and
fully diluted earnings per
share:

PRIMARY AND FULLY DILUTED:
Income (loss) from
continuing operations            $   73,978 $  24,444  $ 24,296 $ (16,384) $ 27,697


Income (loss) from
discontinued operations             (22,851)    1,714    10,941    (2,020)   20,913

Income (loss) before cumulative
effect of changes in
accounting principles                51,127    26,158    35,237   (18,404)   48,610

Cumulative effect on prior years
of changes in accounting principles       -   (83,098)        -         -         -

Net income (loss) used in the
calculations of primary and
fully diluted earnings per share $   51,127 $ (56,940) $ 35,237 $ (18,404) $ 48,610

PRIMARY:
Per share amounts:

Income (loss)
from continuing operations       $     1.66 $     .54  $    .54  $   (.39) $    .56

Income (loss)
from discontinued operations           (.52)      .04       .25      (.05)      .42

Income (loss) before
cumulative effect of changes
in accounting principles               1.14       .58       .79      (.44)      .98

Loss from cumulative effect on
prior years of changes in
accounting principles                    -      (1.85)        -         -         -

Net income (loss)                $     1.14 $   (1.27) $    .79  $   (.44) $    .98

FULLY DILUTED:
Per share amounts:

Income (loss)
from continuing operations       $     1.65  $    .54  $    .54  $   (.39) $    .56

Income (loss)
from discontinued operations           (.51)      .04       .24      (.05)      .42

Income (loss) before
cumulative effect of changes
in accounting principles               1.14       .58       .78      (.44)      .98

Loss from cumulative effect on
prior years of changes in
accounting principles                    -      (1.84)        -         -         -

Net income (loss)                $     1.14 $   (1.26) $    .78  $  ( .44) $    .98


</TABLE>
                                   EXHIBIT 11

                                     - 22 -
<PAGE>

                CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the incorporation by reference in the
Prospectuses constituting part of the Registration Statements on
Form S-8 (Nos. 2-95451, 33-25218, 33-44191, 33-50847, 33-50849, and
33-58778) of The Perkin-Elmer Corporation of our report dated July
28, 1994, appearing on page 45 of the Annual Report to Shareholders
for 1994 of The Perkin-Elmer Corporation which is incorporated in
this Annual Report on Form 10-K.  We also consent to the
incorporation by reference of our report on the Financial Statement
Schedules, which appears on page 18 of this Form 10-K.




PRICE WATERHOUSE LLP







Stamford, Connecticut
September 21, 1994




                              - 23 -

<PAGE>



Deloitte & Touche LLP [LOGO]
50 Fremont Street
San Francisco, California
94105-2230
Telephone: (415) 247-4000
Facsimile: (415) 247-4329

INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in the Registration
Statements of The Perkin-Elmer Corporation on Form S-8 (Nos. 2-
95451, 33-25218, 33-44191, 33-50847, 33-50849, and 33-58778) of our
report dated July 29, 1992 (November 5, 1992 as to Notes 13 and 14)
(related to the consolidated financial statements and financial
statement schedules of Applied Biosystems, Inc. not 
presented separately therein) appearing in the Annual 
Report on Form 10-K of The Perkin-Elmer Corporation for the
year ended June 30, 1994.




DELOITTE & TOUCHE LLP

September 21, 1994

[LOGO]
                              - 24 -
 <PAGE>
Deloitte & Touche LLP [LOGO]
50 Fremont Street
San Francisco, California 94105-2230
Telephone: (415) 247-4000
Facsimile:   (415) 247-4329


INDEPENDENT AUDITORS' REPORT


The Shareholders and Board of Directors
     of Applied Biosystems, Inc.:


We have audited the consolidated balance sheet of Applied
Biosystems, Inc. as of June 30, 1992, and the related
consolidated statements of operations, shareholders' equity
and cash flows for the fiscal year then ended (not presented
separately herein).  Our audit also included the financial
statement schedules (not presented separately herein).  
These financial statements and financial statement schedules 
are the responsibility of the Company's management.  Our
responsibility  is to express an opinion on these financial
statements and financial statement schedules based on our audit.

We conducted our audit in accordance with generally accepted
auditing standards.  Those standards require that we plan
and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material
misstatement.  An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the
financial statements.  An audit also includes assessing the
accounting principles used and significant estimates made by
management, as well as evaluating the overall financial
statement presentation.  We believe that our audit provides
a reasonable basis for our opinion.

In our opinion, such consolidated financial statements
present fairly, in all material respects, the financial
position of Applied Biosystems, Inc. at June 30, 1992, and
the results of its operations and its cash flows for the
fiscal year then ended in conformity with generally accepted
accounting principles.  Also, in our opinion, such financial
statement schedules, when considered in relation to the basic
consolidated financial statements taken as a whole, present
fairly, in all material respects, the information set forth
therein.

As discussed in Note 13, the consolidated statement of
operations for the fiscal year ended June 30, 1992 has been
reclassified to present the Company's subsidiary, Lynx
Therapeutics, Inc., as a discontinued operation.


Deloitte & Touche LLP


July 29, 1992 (November 5, 1992
    as to Notes 13 and 14)

[LOGO]
                            -25-

<PAGE>
          EXHIBIT INDEX

 Exhibit
    No.
2(1)   Acquisition Agreement dated July 19, 1991, among  the
       Corporation, Hoffmann-La Roche Inc., and Roche  Probe,
       Inc.  (Incorporated  by reference  to  Exhibit  1  to
       Current  Report on Form 8-K of the Corporation  dated
       July 19, 1991 (Commission file number 1-4389).)

2(2)   Acquisition  Agreement dated July 19,  1991,  between
       the   Corporation  and  F.  Hoffmann-La  Roche   Ltd.
       (Incorporated by reference to Exhibit  2  to  Current
       Report on Form 8-K of the Corporation dated July  19,
       1991 (Commission file number 1-4389)).

2(3)   Agreement   and  Plan  of  Merger,   by   and   among
       Registrant, Sequence Acquisition Company and  Applied
       Biosystems,  Inc.  dated  as  of  October  6,   1992.
       (Incorporated by reference to Exhibit  2  to  Current
       Report  on Form 8-K of the Corporation dated  October
       6, 1992 (Commission file number 1-4389).)

2(4)   Agreement  dated April 18, 1994 between  Sulzer  Inc.
       and  The Perkin-Elmer Corporation, as amended through
       August 31, 1994.

3(i)   Restated   Certificate   of  Incorporation   of   the
       Corporation, as amended through July 1, 1994.

3(i)   Amended  and Restated By-laws of the Corporation,  as
       amended  through  July  15, 1993.   (Incorporated  by
       reference to Exhibit 3(ii) to Annual Report  on  Form
       10-K  of  the Corporation for fiscal year ended  June
       30, 1993 (Commission file number 1-4389).)

4(1)   Three Year Credit Agreement dated June 1, 1994, among
       Morgan Guaranty Trust Company, certain banks named in
       such Agreement, and the Corporation.

4(2)   Shareholder  Protection Rights Agreement dated  April
       30,  1989,  between The Perkin-Elmer Corporation  and
       The First National Bank of Boston.  (Incorporated  by
       reference to Exhibit 4 to Current Report on Form  8-K
       of  the  Corporation dated April 20, 1989 (Commission
       file number 1-4389).)

10(1)  The  Perkin-Elmer Corporation 1974 Stock Option  Plan
       for  Key Employees, as amended through May 21,  1987.
       (Incorporated by reference to Exhibit 28(a)  to  Post
       Effective   Amendment  No.  1  to  the  Corporation's
       Registration Statement on Form S-8 (No. 2-95451).)

10(2)  The  Perkin-Elmer  Corporation 1981  Incentive  Stock
       Option Plan for Key Employees, as amended through May
       21,  1987.   (Incorporated by  reference  to  Exhibit
       28(b)  to  Post  Effective Amendment  No.  1  to  the
       Corporation's Registration Statement on Form S-8 (No.
       2-95451).)

10(3)  The  Perkin-Elmer Corporation 1984 Stock Option  Plan
       for  Key Employees, as amended through May 21,  1987.
       (Incorporated by reference to Exhibit 28(c)  to  Post
       Effective   Amendment  No.  1  to  the  Corporation's
       Registration Statement on Form S-8 (No. 2-95451).)

10(4)  The  Perkin-Elmer  Corporation 1988  Stock  Incentive
       Plan  for  Key Employees.  (Incorporated by reference
       to Exhibit 10(4) to Annual Report on Form 10-K of the
       Corporation for the fiscal year ended July  31,  1988
       (Commission file number 1-4389).)

10(5)  The  Perkin-Elmer  Corporation 1993  Stock  Incentive
       Plan  for  Key Employees.  (Incorporated by reference
       to  Exhibit  99  to  the  Corporation's  Registration
       Statement on Form S-8 (No. 33-50847).)

10(6)  Contingent Compensation Plan for Key Employees of The
       Perkin-Elmer  Corporation, as amended through  August
       1, 1990.  (Incorporated by reference to Exhibit 10(5)
       to  Annual Report on Form 10-K of the Corporation for
       the  fiscal year ended July 31, 1992 (Commission file
       number 1-4389).)

10(7)  The  Perkin-Elmer Corporation Supplemental Retirement
       Plan as amended through August 1, 1991. (Incorporated
       by  reference  to Exhibit 10(6) to Annual  Report  on
       Form  10-K  of  the Corporation for the  fiscal  year
       ended July 31, 1991 (Commission file number 1-4389).)

10(8)  Deferred  Compensation Contract dated July 29,  1974,
       as   amended   through  January  20,  1994,   between
       Registrant and Gaynor N. Kelley.

10(9)  Deferred  Compensation Contract dated  September  22,
       1989,  between Registrant and Riccardo Pigliucci,  as
       amended  through  April 15, 1993.   (Incorporated  by
       reference to Exhibit 10(9) to Annual Report  on  Form
       10-K  of  the Corporation for the fiscal  year  ended
       June 30, 1993 (Commission file number 1-4389).)

                                     - 14 -

<PAGE>

10(10) Deferred  Compensation Contract dated May  21,  1992,
       between   Registrant   and   William   F.   Emswiler.
       (Incorporated  by  reference  to  Exhibit  10(10)  to
       Annual Report on Form 10-K of the Corporation for the
       fiscal  year  ended  July 31, 1992  (Commission  file
       number 1-4389).)

10(11) Deferred  Compensation Contract  dated  February  18,
       1993, between Registrant and Andre F. Marion.

10(12) Deferred  Compensation  Contract  dated  January  21,
       1993,  between Registrant and Joseph E.  Malandrakis.
       (Incorporated  by  reference  to  Exhibit  10(11)  to
       Annual Report on Form 10-K of the Corporation for the
       fiscal  year  ended  June 30, 1993  (Commission  file
       number 1-4389).)

10(13) Employment Agreement dated November 21, 1991, between
       Registrant  and  Gaynor N. Kelley.  (Incorporated  by
       reference  to  Exhibit 10(1) to Quarterly  Report  on
       Form  10-Q of the Corporation for the fiscal  quarter
       ended  January  31, 1992 (Commission file  number  1-
       4389).)

10(14) Employment Agreement dated November 21, 1991, between
       Registrant and Riccardo Pigliucci.  (Incorporated  by
       reference  to  Exhibit 10(3) to Quarterly  Report  on
       Form  10-Q of the Corporation for the fiscal  quarter
       ended  January  31, 1992 (Commission file  number  1-
       4389).)

10(15) Employment  Agreement  dated May  21,  1992,  between
       Registrant and William F. Emswiler.  (Incorporated by
       reference to Exhibit 10(15) to Annual Report on  Form
       10-K  of  the Corporation for the fiscal  year  ended
       July 31, 1992 (Commission file number 1-4389).)

10(16) Employment  Agreement  dated  November  1,  1990   as
       amended  through December 3, 1992, between Registrant
       and Andre F.Marion.

10(17) Employment Agreement dated November 21, 1991, between
       Registrant  and Joseph E. Malandrakis.  (Incorporated
       by  reference to Exhibit 10(16) to Annual  Report  on
       Form  10-K  of  the Corporation for the  fiscal  year
       ended June 30, 1993 Commission file number 1-4389).)

10(18) Consulting  Agreement dated March 17,  1994,  between
       Registrant and Robert H. Hayes.

10(19) The   Excess   Benefit  Plan  of   The   Perkin-Elmer
       Corporation  dated August 1, 1984 as amended  through
       June 30, 1993.  (Incorporated by reference to Exhibit
       10(18)   to  Annual  Report  on  Form  10-K  of   the
       Corporation for the fiscal year ended June  30,  1993
       (Commission file number 1-4389).)

10(20) 1993    Director   Stock   Purchase   and    Deferred
       Compensation  Plan.  (Incorporated  by  reference  to
       Exhibit   99   to   the  Corporation's   Registration
       Statement on Form S-8 (No. 33-50849).)

10(21) Consulting  Agreement  dated  September   16,   1994,
       between Registrant and Andre F. Marion.

11     Computation  of Net Income (Loss) per Share  for  the
       five years ended June 30, 1994.

13     Annual Report to Shareholders for 1994.

21     List of Subsidiaries.

23(1)  Consent of Price Waterhouse LLP.


23(2)  Consent of Deloitte & Touche LLP.


27     Financial Data Schedule.

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2
<SEQUENCE>2
<DESCRIPTION>EXHIBIT-2(4) METCO PURCHASE AGREEMENT
<TEXT>

CONFORMED COPY                                              CONFIDENTIAL

                           PURCHASE AGREEMENT

                                between

                      THE PERKIN-ELMER CORPORATION

                                  and

                              SULZER INC.

                       Dated as of April 18, 1994


                                     TABLE OF CONTENTS


                                                                 Page

     ARTICLE I -    PURCHASE AND SALE OF PURCHASED ASSETS;
                         ASSUMPTION OF CERTAIN OBLIGATIONS BY
                         THE PURCHASER

           1.1  The Purchase . . . . . . . . . . . . . . . . . . .  2
           1.2  Certain Definitions. . . . . . . . . . . . . . . .  3

     ARTICLE II -   THE CLOSING

           2.1  Closing. . . . . . . . . . . . . . . . . . . . . . 18
           2.2  Deliveries and Payments by the Purchaser . . . . . 19
           2.3  Deliveries by the Seller . . . . . . . . . . . . . 19
           2.4  Purchase Price Adjustment. . . . . . . . . . . . . 22

     ARTICLE III -   REPRESENTATIONS AND WARRANTIES

           3.1  Representations and Warranties of the Sell-
                    er . . . . . . . . . . . . . . . . . . . . . . 26
           3.2  Representations and Warranties of the Pur-
                    chaser . . . . . . . . . . . . . . . . . . . . 52

     ARTICLE IV -   COVENANTS

           4.1   Operation of The Business . . . . . . . . . . . . 56
           4.2   Preservation of Business. . . . . . . . . . . . . 58
           4.3   Approvals and Consents; Cooperation . . . . . . . 58
           4.4   Access. . . . . . . . . . . . . . . . . . . . . . 59
           4.5   Taxes and Fees. . . . . . . . . . . . . . . . . . 60
           4.6   Preservation of Records . . . . . . . . . . . . . 73
           4.7   Employee Benefits and Related Matters . . . . . . 74
           4.8   Confidentiality . . . . . . . . . . . . . . . . . 84
           4.9   Use of Name . . . . . . . . . . . . . . . . . . . 84
           4.10  Transition Services . . . . . . . . . . . . . .   85
           4.11  Current Information . . . . . . . . . . . . . . . 85
           4.12  Disclosure Supplements. . . . . . . . . . . . . . 86
           4.13  Covenant Not to Compete . . . . . . . . . . . . . 87
           4.14  Title Commitment and Survey . . . . . . . . . . . 89
           4.15  Releases of Guarantees. . . . . . . . . . . . . . 90
           4.16  Further Assurances. . . . . . . . . . . . . . . . 90
           4.17  Environmental Work. . . . . . . . . . . . . . . . 91

     ARTICLE V -    CONDITIONS TO CLOSING

           5.1  Conditions to Each Party's Obligation to
                    Close. . . . . . . . . . . . . . . . . . . . . 91
           5.2  Conditions to Obligation of the Purchaser
                    to Close . . . . . . . . . . . . . . . . . . . 94
           5.3  Conditions to Obligation of the Seller to
                    Close. . . . . . . . . . . . . . . . . . . . . 95

     ARTICLE VI -   INDEMNITY

           6.1  Survival of Representations. . . . . . . . . . .   96
           6.2  Indemnity by the Seller. . . . . . . . . . . . .   97
           6.3  Indemnity by the Purchaser . . . . . . . . . . .   98
           6.4  Environmental Indemnification. . . . . . . . . .  100
           6.5  Procedures Relating to Environmental Indem-
                    nification . . . . . . . . . . . . . . . . .  101
           6.6  Indemnification Procedure. . . . . . . . . . . .  104
           6.7  Limitations on Indemnification . . . . . . . . .  106
           6.8  Indemnity Not Exclusive Remedy . . . . . . . . .  107

     ARTICLE VII -  TERMINATION

           7.1  Termination. . . . . . . . . . . . . . . . . . .  107
           7.2  Effect of Termination. . . . . . . . . . . . . .  108

     ARTICLE VIII - MISCELLANEOUS

           8.1   Expenses. . . . . . . . . . . . . . . . . . . .  109
           8.2   Public Communications . . . . . . . . . . . . .  109
           38.3   Notices. . . . . . . . . . . . . . . . . . . .  109
           8.4   Amendments; Waivers . . . . . . . . . . . . . .  110
           8.5   Section Headings. . . . . . . . . . . . . . . .  111
           8.6   Counterparts. . . . . . . . . . . . . . . . . .  111
           8.7   Assignment. . . . . . . . . . . . . . . . . . .  111
           8.8   Bulk Sales. . . . . . . . . . . . . . . . . . .  112
           8.9   Governing Law . . . . . . . . . . . . . . . . .  112
           8.10  Jurisdiction. . . . . . . . . . . . . . . . . .  112
           8.11  Miscellaneous . . . . . . . . . . . . . . . . .  113

          CONFORMED COPY

                        PURCHASE AGREEMENT

               PURCHASE AGREEMENT (this "Agreement"), dated as
     of April 18, 1994, between The Perkin-Elmer Corporation,
     a New York corporation (the "Seller"), and Sulzer Inc., a
     Delaware corporation (the "Purchaser").

                       W I T N E S S E T H:

               WHEREAS, prior to the date hereof, the Seller,
     through its Metco Division and through certain foreign
     subsidiaries identified in a Schedule to this Agreement
     (collectively, the "Division"), has engaged in the devel-
     opment, design, manufacture and marketing of coating ser-
     vices and servicing of, and training with respect to,
     combustion, electric arc and plasma thermal spray equip-
     ment, and related equipment and materials (the "Busi-
     ness"); and
               WHEREAS, the Seller desires to sell and trans-
     fer to the Purchaser, and the Purchaser desires to pur-
     chase and assume from the Seller, substantially all of
     the assets and certain of the liabilities Related to the
     Business (as hereinafter defined), all as more specifi-
     cally provided herein.
               NOW, THEREFORE, in consideration of the mutual
     covenants and undertakings contained herein, and subject
     to and on the terms and conditions herein set forth, the
     parties hereto agree as follows:

                             ARTICLE I
               Purchase and Sale of Purchased Assets;
        Assumption of Certain Obligations by the Purchaser

               1.1  The Purchase.  Upon the terms and subject
     to the conditions of this Agreement, at the Closing (as
     hereinafter defined), the Seller shall sell, assign,
     transfer, convey and deliver, or cause to be sold, as-
     signed, transferred, conveyed and delivered, to the
     Purchaser all of the Seller's right, title and interest
     in and to the Purchased Assets (as hereinafter defined)
     free and clear of all Liens (as hereinafter defined),
     except the Owned Real Property (as hereinafter defined)
     shall be conveyed subject to the Permitted Encumbrances
     (as hereinafter defined) and the Leased Real Property (as
     hereinafter defined) shall be conveyed subject to the
     Permitted Leasehold Encumbrances (as hereinafter de-
     fined), and the Purchaser shall pay to the Seller on
     Purchaser's own behalf and as agent for and on behalf of
     those affiliates purchasing shares of the Stock Subsid-
     iaries (as hereinafter defined) and assets from the Asset
     Subsidiaries (as hereinafter defined) the amount set
     forth in Section 2.2 hereof (which Seller accepts on its
     own behalf and as agent for and on behalf of those affil-
     iates selling shares of the Stock Subsidiaries and on
     behalf of the Asset Subsidiaries with respect to the
     assets sold) and the Purchaser shall assume and discharge
     or perform when due the Assumed Liabilities (as hereinaf-
     ter defined) solely and exclusively for the benefit of
     the Division and not any third party.  Such transaction
     is hereinafter referred to as the "Purchase."
               1.2  Certain Definitions.  As used herein, the
     following terms have the meanings indicated:
               "Accountants" means Price Waterhouse.
               "Assumed Environmental Liabilities" means one
     hundred percent (100%) of Environmental Liabilities other
     than Excluded Environmental Liabilities.
               "Assumed Liabilities" means the following and
     only the following:
               (i)  all liabilities of the Division Related to
     the Business that are reflected as liabilities on the
     Final Statement but only to the extent and in the amount
     of such inclusion;
               (ii)  all liabilities, commitments, duties or
     other obligations contained in or arising out of each As-
     sumed Contract (as hereinafter defined) that is fully and
     effectively assigned to the Purchaser;
               (iii)  all liabilities, costs and expenses of
     the Division which arise as a result of any claim, ac-
     tion, suit or proceeding against the Division or the Pur-
     chased Assets and which is based on a claim that a prod-
     uct or products manufactured or sold by the Division
     prior to the Closing Date was or were defectively or
     improperly designed or manufactured ("Product Liabili-
     ties");
               (iv)  all liabilities and obligations of the
     Seller under the German pension plan at Perkin-Elmer
     Metco GmbH (Germany) ("Metco GmbH");
               (v)  Assumed Environmental Liabilities; and
               (vi)  Unknown Liabilities (as hereinafter
     defined).
     Assumed Liabilities shall not mean or include any Exclud-
     ed Liability.
               "Closing Date Net Assets" means the difference
     between the Purchased Assets and the Assumed Liabilities
     that is reflected in the Final Statement (as hereinafter
     defined).
               "Closing Statement" means the audited statement
     of net assets of the Business as of the Closing Date (as
     hereinafter defined), which statement shall be prepared
     by the Seller in accordance with generally accepted ac-
     counting principles applied on a world wide basis consis-
     tent with the Financial Statement; provided that the
     Closing Statement shall in any event include as a liabil-
     ity the pension obligation for Metco GmbH to be assumed
     by the Purchaser pursuant to clause (iv) under the head-
     ing "Assumed Liabilities" in this Section 1.2 in an
     amount equal to the actuarially computed present value of
     such obligation (computed on a basis consistent with past
     valuations by the plan actuary).  In addition, the Clos-
     ing Statement shall be prepared using the Seller's corpo-
     rate accounting policies and directives (a copy of cer-
     tain of which is attached hereto as Schedule 1.2(A))
     which shall be applied consistently on a worldwide basis
     to the Purchased Assets and the Assumed Liabilities
     reflected on such statement; provided, however, under no
     circumstances shall the inventory obsolescence require-
     ment for inventory included in the Purchased Assets be
     determined using the Metco Obsolescence Procedure but it
     shall instead be determined in accordance with Perkin-
     Elmer Finance Manual Procedure 2-37 Inventory Obsoles-
     cence.  The Closing Statement shall be accompanied by an
     unqualified opinion thereon of the Accountants.
               "Employees" means persons employed by the
     Division in connection with the Business.
               "Environment" means exterior air, water vapor,
     surface water, ground water, drinking water supply or
     land, including land surface or subsurface, and includes
     all fish, wildlife, biota and all other natural resourc-
     es.
               "Environmental Claim" means any claim, action,
     cause of action, investigation or written notice by any
     person or entity alleging potential liability (including,
     without limitation, potential liability for investigatory
     costs, cleanup costs, governmental response costs, natu-
     ral resource damages, property damages, personal inju-
     ries, or penalties) arising out of, based on or resulting
     from (a) the presence, or release into the Environment,
     of any Material of Environmental Concern on or prior to
     the Closing Date on, in or under the Real Property, or
     (b) the violation, or alleged violation, of any Environ-
     mental Law arising out of the condition of or operations
     conducted at the Real Property on or prior to the Closing
     Date.
               "Environmental Condition" means any state of
     facts that exist at any time on or before the Closing
     Date on, in or under the Real Property that relate to or
     affect the compliance of the Real Property with all Envi-
     ronmental Laws.
               "Environmental Law(s)" means those United
     States federal, state, local and foreign environmental
     statutes and ordinances, as such laws have been amended
     or supplemented as of the Closing Date, and lawfully pro-
     mulgated rules and regulations pursuant thereto as of the
     Closing Date relating to the protection of the Environ-
     ment, including, without limitation, the Resource Conser-
     vation and Recovery Act of 1976, as amended, the Clean
     Air Act, as amended, the Federal Water Pollution Control
     Act, as amended, the Comprehensive Environmental Re-
     sponse, Compensation and Liability Act of 1980, as amend-
     ed, the Toxic Substances Control Act, as amended, and
     state statutes similar to or based upon the foregoing,
     including, without limitation, Articles 17 and 27 of the
     New York State Environmental Conservation Law and other
     applicable laws and regulations relating to emissions,
     discharges, releases or threatened releases of Materials
     of Environmental Concern, or otherwise relating to the
     manufacture, processing, use, treatment, storage, dis-
     posal, transport, or handling of Materials of Environmen-
     tal Concern.
               "Environmental Liabilities" means any liabili-
     ties and obligations of every kind, character and de-
     scription based upon, arising out of or otherwise in
     respect of (a) the violation or alleged violation of any
     Environmental Law, as such laws may be amended or sup-
     plemented after the Closing Date, including but not
     limited to, any Environmental Claim or Environmental
     Condition, or (b) the presence or release into the Envi-
     ronment of any Material of Environmental Concern on, in
     or under the Real Property.
               "Estimated Purchase Price" means
     [material at this point has been
     omitted pursuant to a request for confidential treatment under
     the Freedom of Information Act and has been filed separately with
     the Securities and Exchange Commission]
               "Excluded Assets" means all assets listed on
     Schedule 1.2(B) hereto.
               "Excluded Environmental Liabilities" means
     [material at this point has been
     omitted pursuant to a request for confidential treatment under
     the Freedom of Information Act and has been filed separately with
     the Securities and Exchange Commission]
     of Environmental Liabilities first commenced
     or asserted on or prior to the fifteenth anniversary of
     the Closing Date and that are based on, arising out of or
     otherwise in respect of the violation or alleged viola-
     tion of any Environmental Law existing on or prior to the
     Closing Date, an Environmental Claim, Environmental
     Condition, or the presence of any Material of Environmen-
     tal Concern on, in or under all or any portion of the
     Real Property, as of the Closing Date.
               "Excluded Liabilities" means the following and
     only the following:
               (i)  any and all liabilities and obligations,
     direct or indirect, fixed or contingent, for Taxes (as
     hereinafter defined) of the Seller, or any of the Asset
     Subsidiaries or Stock Subsidiaries, whether or not as-
     sessed prior to, on or after the Closing Date, attrib-
     utable to the Pre-Closing Tax Period (as hereinafter
     defined);
               (ii)  Excluded Environmental Liabilities;
               (iii)  any liability, duty or other obligation
     contained in or arising out of any agreement, contract,
     license agreement, lease or sublease Related to the Busi-
     ness that is not an Assumed Contract which is fully and
     effectively assigned to Purchaser;
               (iv)  any liability of the Seller for any
     severance or similar payment for any Transferred Employee
     (as hereinafter defined) to whom Purchaser makes an offer
     of employment in conformity with the terms of Section
     4.7(a); provided, however, all liabilities arising out of
     or incurred in connection with those certain severance
     agreements between the Sellers and Messrs. Thomas R.
     Klein, Burton Kushner, Andrew B. Mazzone, Francis J.
     McKendry, Vincent Meringolo and Robert P. Zounek are Ex-
     cluded Liabilities;
               (v)  (A)  any Product Liability related to an
     occurrence (as hereinafter defined) prior to the Closing
     of which the Seller had knowledge on the Closing Date, to
     the extent of 100% of such Product Liability (a "Known
     Product Liability") and (B) any Product Liability related
     to an occurrence prior to the Closing of which the Seller
     had no knowledge on the Closing Date, to the extent of
     100% of the portion of such Product Liability covered by
     the Seller's insurance and 50% of the portion of such
     Product Liability not covered by the Seller's insurance.
     For purposes of this definition, "occurrence" means an
     accident, including continuous or repeated exposure to
     substantially the same general harmful condition;
               (vi)  any liabilities of the Division resulting
     from (A) any litigation, arbitration or other similar
     proceeding, including labor grievances and administrative
     agency actions with respect to employees or employment
     practices of the Divison, or (B) any workers' compensa-
     tion claims and automobile liability claims, in either
     case pending or threatened in writing prior to the Clos-
     ing Date;
               (vii)  any liabilities or obligations related
     to the Excluded Assets;
               (viii)  subject to the provisions of Section
     4.7 hereof, any liabilities or obligations of the Seller
     under employee health, welfare and severance benefit
     plans relating to the Employees, including but not limit-
     ed to (A) all liabilities for such health, welfare and
     severance benefits owed with respect to former salaried
     and non-salaried Employees who are retired as of the
     Closing, and (B) federal and state income tax liability,
     arising by reason of the Seller's failure, through any
     act or omission before, on or after the Closing Date, to
     comply with the requirements of Section 4980 B of the
     Internal Revenue Code of 1986, as amended (the "Code") or
     Sections 601-607 of the Employee Retirement Income Secu-
     rity Act of 1974, as amended ("ERISA") ("COBRA"), with
     respect to any "qualified beneficiary" (as defined in
     COBRA), whether the relevant "qualifying event" (as
     defined in COBRA) occurs before, on or after the Closing
     Date; provided, however, those liabilities and obliga-
     tions of the Seller to those Employees who are actively
     employed in the Business at Metco GmbH shall be Assumed
     Liabilities;
               (ix)  all obligations of the Seller or any
     Subsidiary to any banks or to Seller and its affiliates
     with respect to money borrowed; and
               (x)  all liabilities under the lease agreement
     with respect to the Seller's Farnborough (U.K.) facility.
               "Final Statement" means the Closing Statement,
     after giving effect to the provisions of Section 2.4(b)
     hereof.
               "Financial Statement" means the audited State-
     ment of Net Assets of the Division at June 30, 1993
     attached as Schedule 1.2(C) hereto.
               "Liens" means all pledges, security interests,
     liens, charges, encumbrances, equities, and options of
     whatsoever nature, and any claims of any of the forego-
     ing, except for statutory liens for taxes not yet due and
     payable.
               "Materials of Environmental Concern" means any
     "hazardous waste," "hazardous material," "hazardous sub-
     stance," "extremely hazardous waste," or "restricted
     hazardous waste," "subject waste," "pollutant," "contami-
     nant," "toxic waste" or "toxic substance" under any
     provision of Environmental Law, including, but not limit-
     ed to, asbestos, petroleum and polychlorinated biphenyls.
               "Material Subsidiaries" means the Subsidiaries
     listed on Schedule 1.2(G) hereto which are specifically
     identified as "Material Subsidiaries".
               "Pre-Closing Tax Period" means any taxable
     period ending on or before the Closing Date.
               "Purchased Assets" means all assets, properties
     or rights (of every kind, nature and description, real,
     personal or mixed, tangible or intangible and wherever
     situated, and including the rights of the Division to the
     use of properties and assets owned by Seller and the
     Subsidiaries), goodwill and business as a going concern
     that are Related to the Business (as hereinafter de-
     fined), other than the Excluded Assets, including, with-
     out limitation, the following:
                       (a)  all real property Related to the
     Business, whether owned (the "Owned Real Property") or
     leased (the "Leased Real Property"; and, together with
     the Owned Real Property, the "Real Property"), including
     any buildings, structures and improvements thereon or
     appurtenances thereto listed on Schedule 1.2(E) hereto;
                       (b)  all accounts receivable arising out
     of the sale or other disposition of goods or services
     Related to the Business;
                       (c)  all raw materials, supplies and
     manufactured goods constituting inventories, together
     with such additions thereto and deletions therefrom as
     shall have occurred from the date hereof to the Closing
     in the ordinary course of business, Related to the Busi-
     ness;
                       (d)  all machinery, tools, equipment,
     automobiles and trucks, furniture, fixtures and other
     personal property Related to the Business, whether owned
     (the "Owned Equipment") or leased (the "Leased Equip-
     ment"; and, together with the Owned Equipment, the
     "Equipment");
                       (e)  all intellectual property rights
     Related to the Business, including all rights in or to
     (i) patents, trademarks, service marks, and all appli-
     cations therefor and registrations and recordings there-
     of, (ii) copyrights, (iii) product designations, trade
     names, permits, approvals, ideas, plans, specifications,
     formulae, processing procedures, quality standards, data,
     trade secrets, inventions, investigations, designs, pro-
     cesses, production methods and techniques, know-how,
     books, records, manuals and other information, including,
     without limitation, all such rights listed on Schedule
     1.2(F) hereto (the "Intellectual Property");
                       (f)  all of the Seller's rights in and to
     the name "Metco" and any variation thereof;
                       (g)  (i)  all assets, properties or rights
     (of any kind, nature and description, real, personal or
     mixed, tangible or intangible and wherever situated),
     goodwill and business as a going concern, including,
     without limitation, the specific assets listed in this
     definition of Purchased Assets, of the divisions and
     branches Related to the Business and held by the subsid-
     iaries of Seller as described and listed on Schedule
     1.2(G)(i) hereof (the "Asset Subsidiaries"); and
                          (ii)  all outstanding capital stock of
     those subsidiaries of Seller Related to the Business and
     listed on Schedule 1.2(G)(ii) hereto (the "Stock Subsid-
     iaries") and all interests, beneficial or otherwise, in
     the joint ventures of Seller or any affiliate of Seller
     Related to the Business and listed on Schedule
     1.2(G)(iii) hereto (the "Joint Ventures"); provided,
     however, that the Stock Subsidiaries shall not include
     the Asset Subsidiaries listed on Schedule 1.2(G)(i) here-
     to.  (The Asset Subsidiaries, the Stock Subsidiaries and
     the Joint Ventures are herein referred to as the "Subsid-
     iaries," except for purposes of Sections 3.1 and 4.5,
     wherein the term "Subsidiaries" shall not include Joint
     Ventures);
                       (h)  all right, title and interest of the
     Seller in and to all contracts and license agreements
     listed or referred to on Schedule 1.2(H) hereto (the "As-
     sumed Contracts");
                       (i)  all permits, licenses, franchises,
     consents, authorizations of any foreign or domestic
     federal, state or local governmental body Related to the
     Business, except to the extent that the transfer thereof
     to the Purchaser would violate applicable laws or regula-
     tions;
                       (j)  all documents, files, records and
     other materials Related to the Business; and
                       (k)  without limiting the generality of
     the foregoing, all assets, properties and rights reflect-
     ed on the Final Statement.
               "Purchase Price" means the amount of the Clos-
     ing Date Net Assets plus [material at this point has been
     omitted pursuant to a request for confidential treatment under
     the Freedom of Information Act and has been filed separately with
     the Securities and Exchange Commission].
               "Related to the Business" means primarily
     related to, or used primarily in connection with, or
     primarily arising out of or in connection with, the
     operations of the Business prior to the Closing.
               "Remedial Action" means all actions required
     under Environmental Law to clean up, remove, treat or in
     any other way address any Material of Environmental Con-
     cern that is on, in or under the Real Property on or
     prior to the Closing Date.
               "Straddle Period" means any taxable period of
     the Seller or any Subsidiary that begins before the Clos-
     ing Date and ends after the Closing Date.
               "Taxes" means any and all taxes, charges, fees,
     levies or other like assessments (including penalties,
     interest or additions to tax imposed in connection there-
     with or with respect thereto, if applicable), including
     but not limited to income, transfer, gains, gross re-
     ceipts, excise, inventory, property (real, personal or
     tangible), sales, use, license, withholding, payroll,
     employment, social security, unemployment, occupation,
     premium, windfall profits, capital stock, franchise, ser-
     vice, ad valorem or value added taxes or customs duties
     imposed by the United States or any state, local or
     foreign government or subdivision or agency thereof,
     whether computed on a unitary, combined or any other
     basis.
               "Tax Returns" means all reports, returns,
     information, statements, and other documentation (includ-
     ing any additional or supporting material) filed or
     maintained, or required to be filed or maintained, in
     connection with the calculation, determination, assess-
     ment or collection of any Taxes.
               "Unknown Liabilities" means all liabilities (as
     defined in Section 3.1(s)) Related to the Business which
     are not specifically referred to in clauses (i), (ii) and
     (iv) of the definition of "Assumed Liabilities".  No Ex-
     cluded Liability, Product Liability or Environmental Lia-
     bility shall be an Unknown Liability, and no Unknown
     Liability shall be either a Product Liability or an Envi-
     ronmental Liability.

                             ARTICLE II
                            The Closing
               2.1  Closing.  The closing of the Purchase (the
     "Closing") shall take place at the offices of Skadden,
     Arps, Slate, Meagher & Flom, 919 Third Avenue, New York,
     NY at 10:00 a.m., New York time, on the later of (i) May
     31, 1994, and (ii) the month end next following the date
     on which the last to be satisfied or waived of the condi-
     tions set forth in Article V hereof shall be satisfied or
     waived in accordance with this Agreement; or at such
     other time, day or place as the parties hereto shall
     mutually agree.  The day on which the Closing takes place
     is herein referred to as the "Closing Date."
               2.2    Deliveries and Payments by the Purchaser.
     At the Closing, the Purchaser shall deliver the following:
               (a)  The Estimated Purchase Price, payable to
     the Seller in immediately available funds by wire transfer
     to a United States bank account to be designated by Seller
     in writing not less than three business days prior to the
     Closing Date; and
               (b)  Such instruments of assumption and other
     instruments or documents as may be reasonably necessary to
     carry out the Purchase and to comply with the terms here-
     of.
               2.3  Deliveries by the Seller.  At the Closing,
     the Seller shall deliver the following:
               (i)  the Purchased Assets;
               (ii)  with respect to the Purchased Assets
     other than the Real Property, such bills of sale and
     other instruments of conveyance or assignment or docu-
     ments in form and substance reasonably satisfactory to
     the Purchaser and its counsel as may be necessary to vest
     in the Purchaser all of the right, title and interest of
     the Seller in and to the Purchased Assets, including,
     without limitation, such bills of sale and other instru-
     ments or documents as shall be necessary to vest in the
     Purchaser good title, free and clear of all Liens;
               (iii)  certificates or other statements from
     the Secretary of State of the State of New York which
     indicate that as of the Closing Date there are no filings
     against Seller under the Uniform Commercial Code of New
     York which would be a Lien on the Equipment included in
     the Purchased Assets (other than such filings, if any, as
     are being released at the time of the Closing) unless
     such filing secures an obligation that is an Assumed
     Liability;
               (iv)  written notices executed by the Seller
     changing the address for payment on accounts and services
     and written notices of the Purchase jointly signed by
     Seller and the Purchaser, as the Purchaser shall reason-
     ably request;
               (v)  with respect to the Owned Real Property,
     bargain and sale deeds, in the customary form in the
     jurisdictions in which the Owned Real Property is locat-
     ed, with covenants against grantor's acts, in recordable
     form, subject only to the Permitted Encumbrances, togeth-
     er with any third party consents listed on Schedule
     3.1(j) to be obtained from any such third party related
     to the Owned Real Property; and with respect to the
     Leased Real Property, assignments of lease, in the cus-
     tomary form in the jurisdictions in which the Leased Real
     Property is located, in recordable form, subject only to
     the Permitted Leasehold Encumbrances, together with any
     third party consents listed on 3.1(j), to be obtained
     from any such third party related to the Leased Real
     Property;
               (vi)  a true, correct and complete affidavit of
     non-foreign status of the Seller in a form which complies
     with the provisions of Section 1445 of the Code, and the
     regulations thereunder (the "FIRPTA Affidavit") which
     attests to Seller's non-foreign status;
               (vii)   estoppel certificates, in the form
     reasonably satisfactory to the Purchaser, executed by
     each Landlord which is a party to any leases on the
     Leased Real Property; provided, however (i) as to the
     Leased Real Property in the United States, in the event
     that the Seller, after using its reasonable efforts, is
     unable to obtain such estoppel certificates, or (ii) as
     to the other Leased Real Property in the event that the
     Seller is unable to obtain such estoppel certificates,
     then in lieu thereof, the Seller shall execute and deliv-
     er a reasonably acceptable tenant's estoppel certificate
     for such Leased Real Property; and
               (viii)  all other documents, instruments and
     writings required to be delivered by the Seller pursuant
     to this Agreement or otherwise reasonably required in
     connection herewith.
               2.4  Purchase Price Adjustment.  (a)  As soon
     as practicable, but not more than ninety (90) calendar
     days after the Closing Date, the Seller shall deliver to
     the Purchaser the Closing Statement.  During the prepara-
     tion and audit of the Closing Statement by the Seller and
     the Accountants and during the period of any dispute
     within the contemplation of Section 2.4(b) hereof, the
     Purchaser shall provide the Seller, the Accountants and
     the Seller's authorized representatives reasonable access
     to the books, records, facilities and employees of the
     Business and shall cause the Business to cooperate with
     the Seller, the Accountants and the Seller's authorized
     representatives, in each case to the extent reasonably
     required in order to prepare the Closing Statement and to
     investigate the basis for any such dispute.  The Purchas-
     er and its representatives, including Deloitte & Touche
     (the "Purchaser's Accountants"), shall have the right to
     communicate with and to review the work papers, sched-
     ules, memoranda and other documents prepared or reviewed
     by the Seller and/or the Accountants in connection with
     their preparation and/or audit of the Closing Statement,
     and the Purchaser and its representatives shall have
     access to the Accountants and such employees of the
     Seller and to all relevant books and records, to the
     extent reasonably required by them in order to complete
     their review of the Closing Statement and to investigate
     the basis for any potential dispute contemplated by
     Section 2.4(b).  Subject to Section 2.4(b), the Closing
     Statement shall be conclusive and binding as the "Final
     Statement."
               (b)  The Purchaser may dispute any amounts re-
     flected on the Closing Statement, based solely on wheth-
     er such disputed amounts were arrived at in accordance
     with the provisions with respect to the preparation of
     the Closing Statement set forth in Section 1.2 under the
     heading "Closing Statement"; provided that the Purchaser
     shall notify the Seller in writing of each disputed
     item, and specify the amount thereof in dispute and the
     basis for such dispute, within forty-five (45) calendar
     days of the Purchaser's receipt of the Closing State-
     ment.  In the event of such a dispute, the Purchaser,
     the Seller and their respective independent certified
     public accountants shall attempt to reconcile their
     differences and any resolution by the Purchaser and the
     Seller as to any disputed amounts shall be in writing
     and signed by the Purchaser and the Seller and shall
     thereafter be final, binding and conclusive.  If the
     Purchaser and the Seller are unable to reach a resolu-
     tion with such effect within fifteen (15) business days
     of the Seller's receipt of the Purchaser's written no-
     tice of dispute, then the Purchaser and the Seller shall
     submit the items remaining in dispute for resolution to
     KPMG Peat Marwick, or another independent "big six" ac-
     counting firm (other than the Accountants or the
     Purchaser's Accountants) mutually appointed by the Sell-
     er and the Purchaser (such accounting firm being herein
     referred to as the "Independent Accounting Firm"), which
     shall, within thirty (30) calendar days after submis-
     sion, determine such disputed items in accordance with
     the provisions with respect to the preparation of the
     Closing Statement set forth in Section 1.2 under the
     heading "Closing Statement,"  and report to the parties
     which report shall be final, binding and conclusive.
     The fees and disbursements of the Independent Accounting
     Firm shall be allocated equally between the Purchaser
     and the Seller.
               (c)  If the Purchase Price exceeds the Esti-
     mated Purchase Price, then the Purchaser shall pay to
     the Seller an amount equal to such excess, together with
     simple interest thereon from the Closing Date to the
     date of payment at the rate of 6% per annum, calculated
     on the basis of a 365-day year.  If the Estimated Pur-
     chase Price exceeds the Purchase Price, then the Seller
     shall pay to the Purchaser an amount equal to such ex-
     cess, together with simple interest thereon from the
     Closing Date to the date of payment at the rate of 6%
     per annum, calculated on the basis of a 365-day year.
               (d)  Any amount payable pursuant to Section
     2.4(c) hereof shall be paid by wire transfer of immedi-
     ately available funds to a bank account designated by the
     Purchaser or the Seller, as the case may be, as soon as
     practicable following the determination of the Final
     Statement, but in no event more than three (3) days
     thereafter.

                            ARTICLE III
                   Representations and Warranties
               3.1  Representations and Warranties of the
     Seller.  The Seller hereby represents and warrants to the
     Purchaser as follows:
               (a)  Organization of the Seller and Material
     Subsidiaries.  The Seller and each of the Material Sub-
     sidiaries are corporations duly organized, validly exist-
     ing and in good standing under the laws of their respec-
     tive jurisdictions of incorporation or organization and
     each such entity has all necessary corporate power to
     own, lease and operate its respective Purchased Assets
     and to carry on the Business conducted by it as now being
     conducted.  The Seller and each of the Material Subsid-
     iaries are duly qualified and in good standing to do
     business in all jurisdictions in which the Purchased
     Assets owned or used by it or the Business conducted by
     it makes such qualification necessary, except for those
     jurisdictions where the failure to be so duly qualified
     will not have a material adverse effect on the Purchased
     Assets, the Assumed Liabilities or the business, finan-
     cial condition or results of operations of the Business,
     taken as a whole (a "Material Adverse Effect").
               (b)  Authorization and Noncontravention.  The
     execution, delivery and performance of this Agreement has
     been duly authorized by the Seller and no other corporate
     proceedings on the part of the Seller are necessary to
     authorize this Agreement or the transactions contemplated
     hereby.  The Seller has full corporate power and authori-
     ty to enter into this Agreement and to perform its obli-
     gations hereunder.  This Agreement has been duly and
     validly executed and delivered by the Seller and consti-
     tutes a valid and legally binding obligation of the
     Seller enforceable against the Seller in accordance with
     its terms, subject to bankruptcy, insolvency, fraudulent
     transfer, reorganization, moratorium and similar laws of
     general applicability relating to or affecting creditors'
     rights and to general equity principles.  The execution
     and the delivery by the Seller of this Agreement and the
     consummation by the Seller of the Purchase will not (i)
     violate any term or provision of the Restated Certificate
     of Incorporation or By-laws of the Seller; (ii) subject
     to obtaining any required authorizations, approvals,
     consents or waivers set forth in Schedule 3.1(j) hereto,
     conflict with or result in a breach of or constitute a
     default under or result in the termination of, or entitle
     any party to accelerate (whether after the filing or
     notice or lapse of time or both), any agreement to which
     the Seller or any Material Subsidiary is a party or by
     which it is bound or to which any of its assets are
     subject, or result in the creation of any lien or encum-
     brance upon any of said assets, other than conflicts,
     breaches, defaults, terminations, accelerations, liens or
     encumbrances which, individually or in the aggregate,
     would not have a Material Adverse Effect or materially
     impair the ability of the parties hereto to consummate
     the Purchase; or (iii) subject to obtaining the authori-
     zations, approvals, consents or waivers set forth in
     Schedule 3.1(j) hereto and to the expiration of the
     applicable waiting periods under the Hart-Scott-Rodino
     Antitrust Improvements Act of 1976, as amended (the "HSR
     Act"), the Omnibus Trade and Competitiveness Act of 1988
     (the "Exon-Florio Amendment") and the Federal Republic of
     Germany's Act Against Restraints of Competition (the "GWB
     Act"), violate or result in a breach of or constitute a
     default under any judgment, order, decree, law, rule,
     regulation or other restriction of any court, government
     or governmental agency to which the Seller, any Subsid-
     iary or any of the Purchased Assets are subject, other
     than violations, breaches or defaults which individually
     or in the aggregate would not have a Material Adverse
     Effect or materially impair the ability of the parties
     hereto to consummate the Purchase.
               (c)  The Purchased Assets.  Except as set forth
     Schedule 3.1(c) hereto, the Purchased Assets constitute
     in all material respects the rights, properties and
     assets (real, personal or mixed, tangible or intangible)
     used in the conduct of the Business as currently con-
     ducted by the Seller and the Subsidiaries.  The Seller
     has good and valid title to the owned Purchased Assets
     (other than the Owned Real Property, which is the subject
     of Section 3.1(d) hereof, and the Intellectual Property,
     which is the subject of Section 3.1(k) hereof), free and
     clear of all Liens except for Liens set forth on Schedule
     3.1(c) hereto, which shall be released on or prior to the
     Closing.
               (d)  Real Property.   Seller and each Subsid-
     iary has fee simple and insurable title, or the equiva-
     lent of fee simple and insurable title under applicable
     law in the case of the Owned Real Property located out-
     side the United States, to the Owned Real Property iden-
     tified as belonging to it on Schedule 1.2(E), free and
     clear of all liens, covenants, conditions, restrictions,
     rights of way, easements, encroachments, charges and
     encumbrances or other adverse claims or interests of any
     nature other than:  (i) liens for current taxes not yet
     due and payable; (ii) liens for installments for special
     or other assessments not yet due and payable; (iii) the
     matters set forth on Schedule 3.1(d) hereto; (iv) laws,
     ordinances and governmental regulations (including, but
     not limited to, building and zoning ordinances) restrict-
     ing and regulating but not prohibiting the occupancy, use
     or enjoyment of the Owned Real Property for the business
     presently conducted thereon, or regulating the character,
     dimensions or location of any improvement now or hereaf-
     ter erected on the Owned Real Property provided the same
     are not materially violated by any existing improvements
     or the use thereof and provided the same do not prohibit
     a transfer of the Owned Real Property, (v) such other
     encroachments, easements, overlaps, gaps, boundary line
     disputes or claims and any other matters which would be
     disclosed by an accurate survey or inspection which,
     individually or in the aggregate, do not materially
     interfere with the use or operation of the particular
     Owned Real Property affected as presently used and oper-
     ated, and (vi) such other imperfections of title, encum-
     brances, covenants, conditions and restrictions which
     individually or in the aggregate, do not materially
     interfere with the use and operation of the particular
     Owned Real Property affected as presently used and oper-
     ated.  Collectively, items (i), (ii), (iii), (iv), (v)
     and (vi) above are herein referred to as the "Permitted
     Encumbrances."  The Seller and each Subsidiary, with
     respect to each Leased Real Property identified on Sched-
     ule 3.1(l) as belonging to it, has a good and valid
     leasehold interest free and clear of all liens, charges
     and encumbrances or other adverse claims or interests of
     any nature other than: (i) claims for rent and additional
     rent not yet due and payable, and all other obligations
     of the tenant pursuant to each such lease, provided that
     tenant is not in default beyond applicable notice and
     grace provisions under such lease, (ii) matters set forth
     in Schedule 3.1(d) hereto, (iii) matters affecting its
     landlord's title, and (iv) laws, ordinances and govern-
     mental regulations (including, but not limited to, build-
     ing and zoning ordinances) restricting and regulating but
     not prohibiting the occupancy, use or enjoyment of the
     Leased Real Property for the use permitted by each such
     lease and the business presently conducted in the premis-
     es demised under each such lease, or regulating the
     character, dimensions or location of the demised premises
     or the business presently conducted on the demised pre-
     mises provided the same are not materially violated.
     Collectively, items (i), (ii), (iii) and (iv) above are
     herein referred to as the "Permitted Leasehold Encum-
     brances".  Except as set forth on Schedule 3.1(d), Seller
     (A) has not pre-paid or anticipated rent or additional
     rent under any such lease, except as required by the
     terms of any Lease, (B) knows of no requirement that any
     third party (including the landlord under each such
     lease) consent to the assignment or transfer of each such
     lease or consent to the transfer of the stock of any
     Subsidiary which is a tenant under any such lease and (C)
     knows of no guarantee of the obligations of a tenant
     under any such lease by Seller or any Subsidiary except
     as shown on Schedule 4.15.
               (e)  Condemnation.  There is no pending or, to
     knowledge of the Seller, threatened condemnation of the
     Owned Real Property or, to the knowledge of Seller,
     pending or threatened condemnation of the Leased Real
     Property or any part thereof or, to the knowledge of
     Seller, any general or special assessment relating to any
     condemnation referred to in this paragraph.
               (f)  Financial Statement.  The Seller has
     previously furnished to the Purchaser (i) the audited
     statements of net sales and direct costs and expenses and
     sources and uses of cash of the Division for the fiscal
     year ended June 30, 1993 (the "Special Purpose State-
     ments"), and (ii) the Financial Statement.  Except as set
     forth in the notes to the Special Purpose Statements, the
     Financial Statement and Schedule 3.1(f) hereto, the
     Financial Statement presents fairly the June 30 Net
     Assets at June 30, 1993, and the Special Purpose State-
     ments present fairly the related net sales and direct
     costs and expenses and sources and uses of cash for the
     fiscal year then ended, in each case in accordance with
     generally accepted accounting principles consistently
     applied on a worldwide basis in accordance with the
     Seller's corporate accounting policies and directives.
               (g)  Absence of Certain Changes.  Except as set
     forth in Schedule 3.1(g) hereto, since June 30, 1993
     there has not been with respect to the Business (i) any
     material adverse change in the business, financial condi-
     tion or results of operations of the Business, taken as a
     whole; (ii) other than in the ordinary course of busi-
     ness, any expenditures or commitments, including capital
     expenditures or commitments for capital expenditures,
     made by the Seller for additions to property, plant,
     equipment or intangible capital assets which exceed
     $50,000 individually or $250,000 in the aggregate, other
     than as described on Schedule 4.1; (iii) any failure to
     maintain in full force and effect substantially the same
     level and types of insurance coverage as in effect on
     June 30, 1993; (iv) any destruction, damage to, or loss
     of any Purchased Asset (whether or not covered by insur-
     ance) which would have a Material Adverse Effect; (v) any
     change in accounting methods, principles or practices;
     (vi) any sale, assignment or transfer of any material
     tangible or intangible Purchased Assets, including any
     material Intellectual Property, other than licenses of
     Purchased Assets entered into in the ordinary course of
     business; or (vii) any agreement or understanding to take
     any of the actions described in this Section.
               (h)  Litigation.  Except as set forth in Sched-
     ule 3.1(h) or 3.1(k) hereto, there are no written claims,
     actions, suits, or proceedings, nor has the Seller re-
     ceived any notice of governmental investigations (i) in-
     volving the Business pending or, to the knowledge of the
     Seller, threatened or (ii) relating to the products of
     the Business or any products alleged to have been manu-
     factured or sold by the Seller or any Subsidiary in con-
     nection with the Business, based on allegations that such
     products are defective or improperly designed or manufac-
     tured pending or, to the knowledge of the Seller, threat-
     ened.  Except as set forth in Schedule 3.1(h) or 3.1(k)
     hereto, neither the Seller nor any Subsidiary is subject
     to any judgment, order or decree in any lawsuit or pro-
     ceeding Related to the Business.
               (i)  Compliance with Law.  Except as set forth
     in Schedule 3.1(i) hereto and except with respect to
     Environmental Laws (compliance with which is the subject
     of Section 3.1(p) hereof), to the knowledge of the Seller
     (i) the Business is being conducted in compliance in all
     material respects with all applicable laws, rules and
     regulations and orders and (ii) the Seller has not re-
     ceived any written complaint or notice from any govern-
     mental authority alleging that the Seller has violated
     any laws, rules, regulations or orders.
               (j)  Approvals and Consents.  Except for com-
     pliance with the HSR Act, the Exon-Florio Amendment and
     the GWB Act and other than as set forth in Schedule
     3.1(j) hereto, (1) there are no authorizations, approv-
     als, consents or waivers required to be obtained from or
     notices or filings required to be given to or made with,
     any government or governmental agency by the Seller in
     connection with the Purchase, and (2) there are no autho-
     rizations, approvals, consents or waivers required to be
     obtained by the Seller or any Subsidiary from any third
     party or notices required to be given by the Seller or
     any Subsidiary to any third party, in either case pursu-
     ant to any Material Agreement in connection with the Pur-
     chase.
               (k)  Intellectual Property.  (i)  Schedule
     1.2(F) sets forth a complete and accurate list of all
     trademarks, patents and material copyrights registered or
     applied for, Related to the Business, owned by the Seller
     or any Subsidiary.  Except as set forth in Schedule
     3.1(k) hereto, either the Seller or such Subsidiary is
     the sole and exclusive beneficial owner of the Intel-
     lectual Property, free and clear of all Liens.  Except as
     set forth in Schedule 3.1(k) hereto, to the knowledge of
     the Seller (x) there are no actions or proceedings pend-
     ing or threatened which challenge the Seller's right to
     use any of its material Intellectual Property in connec-
     tion with the Business and (y) the Seller's use of Intel-
     lectual Property in connection with the Business does not
     infringe upon or otherwise violate the rights of others.
               (ii)  All registered trademarks, patents and
     material copyrights are validly registered, and, except
     as set forth in Schedule 3.1(k) the Seller or a Subsid-
     iary is the current record owner of all such registra-
     tions or applications therefor.  The Seller is not a
     party to any settlement agreement, consent or waiver
     which restricts the use of such Intellectual Property in
     connection with the Business.  To the knowledge of the
     Seller, no other person is infringing upon the Seller's
     rights in the Intellectual Property, except as set forth
     in Schedule 3.1(k).
               (iii)  Except as set forth on Schedule 3.1(k),
     the Seller does not pay any royalty to anyone relating to
     the Intellectual Property.  There is no restriction or
     limitation of Seller's rights to transfer the Intellectu-
     al Property as herein contemplated.
               (iv)  Schedule 3.1(k) contains a complete and
     accurate list of all contracts, licenses, agreements or
     understandings, written or oral, Related to the Business,
     pursuant to which (a) a third party is licensing its in-
     tellectual property to the Seller, and (b) the Seller is
     licensing any Intellectual Property to a third party (the
     "Licenses").  The Seller is in compliance with all mate-
     rial terms of the Licenses and to the knowledge of the
     Seller each of the Licenses is in full force and effect.
     All royalties due and payable under the Licenses have
     been paid.
               (l)  Material Agreements.  Listed on Schedule
     3.1(l) is (i) each agreement, contract, license and per-
     sonal property lease and sublease, written or oral,
     Related to the Business involving an obligation of the
     Seller or a Subsidiary or of the other party or parties
     thereto of more than $100,000 in any year (other than
     contracts cancelable upon up to sixty (60) days notice,
     without penalty), (ii) each lease of real property Relat-
     ed to the Business (collectively, the "Leases"), (iii)
     each agreement which by its terms is over one year in
     length of obligation of the Seller or a Subsidiary Relat-
     ed to the Business (other than contracts cancelable upon
     up to sixty (60) days notice, without penalty), (iv) each
     agreement or contract which by its terms will result in a
     loss to the Business in excess of $50,000, and (v) all
     agreements or contracts which by their terms will result
     in an aggregate loss to the Business in excess of
     $500,000 (hereinafter collectively called the "Material
     Agreements").  Except as set forth in Schedule 3.1(l)
     hereto, to the knowledge of the Seller, none of the
     Seller, any Subsidiary or the other party or parties to
     any Material Agreement is in default with respect to any
     material term or condition thereof and no event has oc-
     curred which through the passage of time or the giving of
     notice, or both, would constitute such a default.  Nei-
     ther the Seller nor any Subsidiary has received any
     written notice of any default by the Seller or any Sub-
     sidiary under any of the Material Agreements.  The list
     of Material Agreements on Schedule 3.1(e) hereto includes
     all amendments and modifications to such Material Agree-
     ments.  Copies of all Material Agreements and Assumed
     Contracts, including all supplements and amendments
     thereto, have been or will be made available to the
     Purchaser prior to the Closing.
               (m)  Employee Benefit Plans.  (i)  Schedule
     3.1(m)(i) hereto lists all "employee benefit plans,"
     within the meaning of Section 3(3) of ERISA, covering
     persons employed or formerly employed in the United
     States by the Division in connection with the Business
     (the "U.S. Employees").  True and complete copies of all
     plan documents and summary plan descriptions pertaining
     to all such plans (the "ERISA Plans") have been, or as
     soon as practicable after the date of this Agreement will
     be, made available to the Purchaser.
               (ii)  All ERISA Plans are in substantial com-
     pliance with ERISA.  To the knowledge of the Seller, each
     ERISA Plan intended to be qualified under Section 401(a)
     of the Code has received a favorable determination letter
     from the Internal Revenue Service (except with respect to
     amendments to such ERISA Plans adopted after August 1,
     1986), and the Seller is not aware of any circumstances
     likely to result in revocation of any such favorable de-
     termination letter.  Except as set forth on Schedule
     3.1(m)(ii) hereto, there is no material pending or, to
     the knowledge of the Seller, threatened action, suit or
     claim with respect to the ERISA Plans (other than routine
     claims for benefits in the ordinary course).  None of the
     ERISA Plans is a multiemployer plan within the meaning of
     Section 4001(a)(3) of ERISA.
               (iii)  Assuming the Purchaser makes the offers
     of employment provided for in Section 4.7(a) hereof, the
     consummation of the transactions contemplated by this
     Agreement will not, in and of themselves, (a) entitle any
     current or former employee of Seller or any Transferred
     Employee (as defined in Section 4.7 hereof) to any sever-
     ance pay, unemployment compensation or any other payment,
     (b) accelerate the time of payment or vesting, or in-
     crease the amount of compensation due to any such em-
     ployees, or (c) result in any employment-related expenses
     or liabilities, in every such case the full cost of which
     will not be paid by Seller.
               (iv)  Schedule 3.1(m)(iv) sets forth a list of
     all plans, agreements or arrangements pursuant to which
     any Employee receives any employee benefits from Seller
     or any Subsidiary, including without limitation, bonus,
     deferred compensation, pension, profit-sharing, severance
     and health insurance plans, agreements o