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<SEC-DOCUMENT>/in/edgar/work/20000912/0000008670-00-000026/0000008670-00-000026.txt : 20000922
<SEC-HEADER>0000008670-00-000026.hdr.sgml : 20000922
ACCESSION NUMBER:		0000008670-00-000026
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		7
CONFORMED PERIOD OF REPORT:	20000630
FILED AS OF DATE:		20000912

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AUTOMATIC DATA PROCESSING INC
		CENTRAL INDEX KEY:			0000008670
		STANDARD INDUSTRIAL CLASSIFICATION:	 [7374
]		IRS NUMBER:				221467904
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		10-K
			SEC ACT:		
			SEC FILE NUMBER:	001-05397
			FILM NUMBER:		721361
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		ONE ADP BOULVARD
				CITY:			ROSELAND
				STATE:			NJ
				ZIP:			07068
				BUSINESS PHONE:		2019945000
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		ONE ADP BOULEVARD
					CITY:			ROSELAND
					STATE:			NJ
					ZIP:			07068
</MAIL-ADDRESS>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>FORM 10-K
<TEXT>

- --------------------------------------------------------------------------------

                                    FORM 10-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549


          [X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
              SECURITIES EXCHANGE ACT OF 1934

                     For the fiscal year ended June 30, 2000

                                       OR

          [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
              SECURITIES EXCHANGE ACT OF 1934

                          Commission file number 1-5397

                         AUTOMATIC DATA PROCESSING, INC.
             (Exact name of registrant as specified in its charter)
       Delaware                                     22-1467904
(State or other jurisdiction of             (I.R.S. Employer Identification No.)
 incorporation or organization)

One ADP Boulevard, Roseland, New Jersey                07068
(Address of principal executive offices)             (Zip Code)

Registrant's telephone number, including area code: 973-974-5000

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

                                                       Name of each exchange on
         Title of each class                               which registered

      Common Stock, $.10 Par Value                     New York Stock Exchange
               (voting)                                Chicago Stock Exchange
                                                       Pacific Stock Exchange

      Liquid Yield Option Notes due 2012               New York Stock Exchange

Securities registered pursuant to Section 12(g) of the Act:   NONE

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 the  filing
requirements for the past 90 days. Yes x   No
                                      ---    ---

Indicate by check mark if disclosure of delinquent  filers  pursuant to Item 405
of Regulation S-K (ss.229.405 of this chapter) 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. [ ]

The  aggregate  market value of the voting stock held by  non-affiliates  of the
Registrant  as of  September  6,  2000  was  approximately  $38,792,200,000.  On
September 6, 2000, there were 630,126,931 shares of Common Stock outstanding.

                       DOCUMENTS INCORPORATED BY REFERENCE
<TABLE>
<CAPTION>

<S>                                                                                                                <C>

Portions of the Registrant's 2000 Annual Report to Shareholders                                                    Parts I, II & IV
Portions of the Registrant's  Proxy Statement for Annual Meeting of Stockholders to be held on November 14, 2000.  Part      III
- -----------------------------------------------------------------------------------------------------------------------------------
</TABLE>

<PAGE>

                                     Part I

Item 1.  Business

         Automatic  Data  Processing,  Inc.,  incorporated  in  Delaware in 1961
(together  with  its  subsidiaries  "ADP"  or the  "Registrant"),  is one of the
largest providers of computerized  transaction  processing,  data communication,
and information services in the world. For financial  information by segment and
by  geographic  area,  see  Note  11 of the  "Notes  to  Consolidated  Financial
Statements"  contained  in ADP's  2000  Annual  Report  to  Shareholders,  which
information is incorporated herein by reference. The following summary describes
ADP's activities.

Employer Services

         ADP Employer  Services offers a comprehensive  range of payroll,  human
resources,  benefits  administration,   time  and  attendance,  tax  filing  and
reporting,  professional  employer  organization ("PEO"), compliance  management
(e.g., new hire reporting and wage  garnishment  processing) and retirement plan
services to 450,000  employers in the United  States,  Canada,  Europe and Latin
America. These services are marketed through ADP's direct marketing sales forces
and through other indirect sales channels such as marketing  relationships  with
banks,  accountants,  and  increasingly,  online  companies  through which ADP's
services  are  marketed  to their  customers.  In  fiscal  2000,  North  America
accounted for 88% of Employer Services' revenues,  with Europe generating 11% of
Employer Services' revenues and Latin America  (principally Brazil) contributing
the remaining 1%.  Further,  with the acquisition of PayConnect in July of 2000,
ADP  entered  into the  payroll  services  market of  Australia,  and  currently
provides payroll and HR solutions to over 7,500 clients in Australia.

         In North  America,  ADP  provides  payroll  services  that  include the
preparation of client employee  paychecks and electronic direct deposits,  along
with supporting  journals,  summaries and management reports.  ADP also supplies
the quarterly and annual social security, Medicare, and federal, state and local
income tax withholding  reports required to be filed by employers and employees.
ADP's tax filing  services  process  federal,  state and local  payroll taxes on
behalf of ADP clients and remit such taxes to the appropriate taxing authorities
when due. Through service  offerings such as new hire reporting,  ADP check/full
service  direct  deposit  (in  conjunction  with major bank  partners)  and wage
garnishment  payment,  the  ADP  Tax  and  Financial  Services  Center  is  also
responsible  for the  efficient  movement  of  funds  and  information  to third
parties.  In Europe and Latin  America,  ADP  Employer  Services  provides  full
departmental outsourcing of payroll services.

         ADP  Employer  Services'  approach to the market is to match a client's
needs  with the  product  that will best meet  expectations.  In North  America,
approximately 30% of Employer  Services' revenue during the past fiscal year was
attributable to its Emerging  Business  Services  (companies with fewer than 100
employees); approximately 34% of such revenue was attributable to Major Accounts
(companies with between 100 and 999 employees);  and  approximately  25% of such
revenue was  attributable  to National  Accounts  (companies  with 1,000 or more
employees).

         ADP's human resource ("HR") services, operating in conjunction  with a
client's  payroll  database,  provide  comprehensive  recordkeeping HR services,
including benefits administration and outsourcing,  applicant tracking, employee
history and position control.

         ADP is in the process of Internet-enabling  existing product offerings,
while  at the  same  time  creating  new  products  expressly  designed  for the
Internet.  This year ADP launched its eBusiness

                                       2
<PAGE>

Services  unit to provide  online  payroll,  HR,  401(k) and other  services  to
smaller companies that use the Internet to staff,  manage,  pay and retain their
employees.  ADP also introduced ADP Enterprise Payroll, an Internet-based system
with  self-service  features  for  large  businesses.  Clients  can  now use ADP
Connection(TM)  to  interface  ADP's  payroll  and  tax  filing  solutions  with
enterprise resource planning applications from Oracle(R), SAP and PeopleSoft(R).
ADP is also  developing an  Internet-based  payroll,  benefits and HR management
system with self-service features for the middle market.

         Emerging Business Services ("EBS") processes payroll for over 370,000
clients.  EBS provides these smaller companies of usually 1-99  employees  with
leading solutions, including a range of value-added services that are
specifically designed for small business clients. Major Accounts
(100-999 employees) offers a full suite of best-of-breed  employer services
solutions for mid-sized companies, including full database and other functional
integration between payroll and HR. Many of the world's largest  corporations
(1000 or more employees) are National Accounts Services clients.  In many cases,
ADP provides system solutions for its clients' entire human resource,  payroll
and benefits needs. For those companies who choose to process these applications
in-house, ADP also delivers stand-alone services  such as payroll tax  filing,
check  printing  and  distribution,  and year-end statements (i.e., W-2's).
Other large clients rely on ADP to design and deliver their own  customized
human resource  information  systems and benefits outsourcing  solutions.
Further, as part of ADP's initiatives to develop online products and services,
this year ADP acquired Business Management Software, LTD, a United Kingdom-based
software  developer  and  long-term  partner  of  ADP, specializing in the
development of payroll and HR applications.

         The ADP Tax and Financial Services Center supports large, mid-sized and
small clients. It provides an electronic interface between approximately 350,000
ADP clients in the United  States and Canada and about 2000  federal,  state and
local tax agencies, from the Internal Revenue Service to local town governments.
In fiscal 2000,  the ADP Tax and  Financial  Service  Center  processed  over 17
million federal and other employer payroll tax returns.

         In 1999,  ADP became the second  largest PEO in the United  States with
the  acquisition  of The  Vincam  Group,  Inc. A PEO  provides a  comprehensive,
bundled  outsourcing  solution,  including  payroll,  HR,  benefits and workers'
compensation to its clients. ADP's combined PEO business, called TotalSource(R),
has 26 offices located in 11 states and supports  approximately 85,000 work-site
employees in 48 states.

         ADP complements  its payroll and HR services with  additional  employer
services  that include  products  ranging from time and  attendance  tracking to
401(k)  recordkeeping.  ADP's unemployment  compensation services aid clients in
managing and reducing unemployment insurance costs. In the last fiscal year, ADP
enhanced its position as a leading  benefits  administration  provider  with the
acquisition of netBOA, Inc., a provider of COBRA administration services.

         The continued  increase in  multinational  companies  makes payroll and
human resource  management  services a global  opportunity.  ADP Europe provides
payroll solutions to nearly 24,000 clients in nine European countries and is the
only  Pan-European  service  provider.  Additionally,  ADP is well positioned in
Latin America to take  advantage of future growth in this market.  As previously
stated,  Employer  Services'  European  and Latin  American  operations  already
comprise 12% of the consolidated  Employer Services worldwide revenues.  As this
business grows,  ADP's Global  Business  Services will provide a dedicated sales
and service organization trained and equipped to handle payroll for clients with
diverse locations in ADP's major world markets.

                                       3
<PAGE>

Brokerage Services

         ADP Brokerage  Services  provides  securities  transaction  processing,
broker  productivity  applications  and investor  communication  services to the
financial  services   industry.   These  services  include  bank  and  brokerage
back-office and related financial  computing  services such as trade processing,
automated  inquiry,  reporting  and record  keeping  services for  virtually all
financial  instruments  including  foreign  currency,  fixed  income,  equities,
commodities and derivatives.

         ADP serves a diverse  client base,  including full service and discount
brokerage firms,  global banks,  and Internet  brokerage  companies,  as well as
corporations,  mutual funds,  institutional investors,  specialty trading firms,
and other providers of financial services.

         In fiscal  2000,  ADP  processed  a  significant  portion  of U.S.  and
Canadian securities  transactions,  with combined daily volumes of more than 1.2
million trades per day, up 50% from the prior year. In addition,  ADP served the
North  American  securities  transaction  processing  needs of most large global
banks.

         This year, ADP processed over 25% of all online trades in North America
and  expanded  its  presence as a leading  service  provider  of  Internet-based
brokerage  services.  ADP also  initiated  new  relationships  with  Web  Street
Securities  and  Millennium  Clearing  Company  LLC, a  subsidiary  of  National
Discount Brokers Group, Inc.

         ADP Brokerage Services also provides computerized proxy vote tabulation
and shareholder communication,  distribution and fulfillment services, including
Internet-enabled  products and  services.  In fiscal 2000,  ADP handled over 680
million  shareholder  communications on behalf of its clients worldwide,  nearly
35% more than fiscal 1999. It also more than doubled  Internet  distribution  of
shareholder  communications  in fiscal 2000. ADP also signed Morgan Stanley Dean
Witter to a new multi-year investor communication services contract.  This year,
ADP created the IRexpress.com(SM) Internet platform suite of services that
allows investor relations  professionals to manage their process,  access
institutional ownership of information, and track institutional portfolios
online.

         Internationally,  ADP  Brokerage  Services  integrated  the delivery of
multiple products and services through its Global Processing  Solution.  ADP now
serves  brokerage and banking  clients in 25 countries,  providing  global trade
processing  and  settlement  systems for  international  securities  in multiple
currencies.  In fiscal 2000, ADP's Wilco Systems strengthened its ability to
adapt to market  changes by setting up a development  center in Hyderabad,
India.  In fiscal 2000,  ADP also  launched  initiatives  to continue  serving
the emerging online  brokerage  markets  internationally,  developing a new
Internet-enabled trading  solution  for  the  European  market,   with  global
straight  through processing  capabilities,  as well as  partnering  with a
leading  provider  of end-to-end  on-line  retail  financial  services  enabling
ADP to offer  turnkey Internet  solutions.  In addition,  ADP  maintained ISO
9002  certification  for shareholder  information  processing, an international
standard for the highest quality.

         In June 2000, ADP acquired Cunningham Graphics  International,  Inc., a
provider  of a wide  range  of  graphic  communications  services  to  financial
services,  insurance,  healthcare,  and  telecommunication  firms,  as  well  as
publishing  houses.  These services  include the production and  distribution of
time sensitive analytical research and marketing  materials,  as well as general
commercial and on-demand  printing  services.  Cunningham  Graphics  operates in
select international markets through its facilities in the United States, United
Kingdom, Canada, Hong Kong, and Singapore.

                                       4
<PAGE>

Dealer Services

         ADP  Dealer  Services  provides  e-business  and  integrated  computing
solutions  for motor vehicle (car and truck)  retailers and their  manufacturers
worldwide. Approximately 40% of the automotive retailers in North America (about
20% globally) and more than 30 vehicle  manufacturers  use ADP's on-site systems
and communications networks to manage sales, operations and marketing, with over
200,000 installed applications.

         ADP offers clients a service solution that includes computer  hardware,
licensed software,  software support,  network  consulting,  design and hardware
maintenance  services.  Clients use ADP's systems to manage business  activities
such as accounting,  inventory,  factory  communications,  scheduling,  finance,
insurance,   sales  and  service.   ADP  designs,   establishes   and  maintains
communications  networks for its clients that allow  interactive  communications
among  multiple  site  locations  for larger  dealers  as well as links  between
franchise  dealers and their respective  manufacturers.  These networks are used
for new vehicle ordering, status inquiry and warranty submission and validation,
parts and vehicle  locating,  credit  application  submissions,  vehicle  repair
estimates, vehicle registration and lienholder information.

         In fiscal 2000, ADP Dealer  Services formed  ChoiceParts,  LLC with ADP
Claims Services and other partners to establish an efficient  parts  procurement
marketplace for auto retailers and collision repair centers.  ADP's  acquisition
last year of Dealer  Solutions,  Inc.,  a  developer  of  Windows  NT(R)  dealer
management systems software, is another significant step in ADP's Internet-based
strategy. This past fiscal year, ADP launched DealerSuite.com(SM), an e-business
portal that provides dealers with quick access to a wide range of Internet-based
products,  services  and  tools,  including  consumer  finance  sources,  online
training,  and ADP customer service.  ADP also introduced  myautogarage.com(SM),
ADP's Internet  initiative  with IBM that links dealers and  manufacturers  with
vehicle owners to create unique brand loyalty relationships.

Claims Services

         ADP Claims Services offers a broad line of claims information  products
to property and casualty insurance companies, claims adjusters, repair shops and
auto parts  recycling  facilities.  These  products  help insurers to accurately
estimate auto damage,  property  damage and bodily injury claims and help repair
shops and recyclers locate parts and manage their  operations.  The products and
services include the following: repair estimating applications and databases for
the  property  and  casualty,   and  collision  repair   industries,   including
wireless-enabled,  digital imaging,  and complete workflow services;  total loss
vehicle  valuations;  body shop management systems;  parts locator systems;  and
medical  cost  containment  applications  and  services  for the auto injury and
workers' compensation markets.

Markets and Marketing Methods

         All of ADP's  services  are sold broadly  across the United  States and
Canada.  Most ADP  services  are  offered  in Western  Europe and some  employer
services are offered in Brazil and Australia.  All services use common marketing
techniques,  including  direct  sales  methodologies  with  emphasis on referral
sources.

         None of ADP's major  business  groups have a single  homogenous  client
base or market.  For example,  while  Brokerage  Services  primarily  serves the
retail  brokerage  market,  it  also  serves  banks,

                                       5
<PAGE>

commodity   dealers,   the   institutional   brokerage   market  and  individual
non-brokerage corporations. Dealer Services primarily serves automobile dealers,
but also serves truck and  agricultural  equipment  dealers,  auto repair shops,
used  car  lots,  state  departments  of motor  vehicles  and  manufacturers  of
automobiles, trucks and agricultural equipment. Claims Services has many clients
who  are  insurance   companies,   but  also  provides  services  to  automobile
manufacturers,  body repair shops,  salvage yards,  distributors of new and used
automobile parts and other non-insurance clients.  Employer Services has clients
from a large  variety of  industries  and  markets.  Within this client base are
concentrations of clients in specific  industries.  Employer Services also sells
to auto dealers,  brokerage clients and insurance clients.  While concentrations
of clients exist, no one business group is material to ADP's overall revenue.

         None of  ADP's  businesses  are  overly  sensitive  to  price  changes.
Economic conditions among selected clients and groups of clients may and do have
a temporary impact on demand for ADP's services.

         ADP enjoys a leadership position in each of its major service offerings
and does not  believe any major  service or  business  unit in ADP is subject to
unique market risk.

Competition

         The computing services industry is highly competitive.  ADP knows of no
reliable statistics by which it can determine the number of its competitors, but
it believes that it is one of the largest providers of computerized  transaction
processing, data communication and information services in the world.

         ADP's  competitors   include  other  independent   computing   services
companies,  divisions of diversified  enterprises and banks. Another competitive
factor in the computing  services industry is the in-house  computing  function,
whereby a company installs and operates its own computing systems.

         Competition in the computing  services  industry is primarily  based on
service responsiveness,  product quality and price. ADP believes that it is very
competitive  in each of these  areas  and that  there are no  material  negative
factors impacting ADP's competitive position in the computing services industry.
No one competitor or group of competitors is dominant in the computing  services
industry.

Clients and Client Contracts

         ADP provides its services to nearly 500,000  clients.  No single client
accounts for revenues in excess of 1% of annual consolidated revenue.

         ADP has no material  "backlog"  because  the period  between the time a
client agrees to use ADP's services and the time the service begins is generally
very short and  because no sale is  considered  firm until it is  installed  and
begins producing revenue.

         ADP's average  client  retention is about 8 years in Employer  Services
and is 10 or more years in Brokerage,  Dealer and Claims Services,  and does not
vary significantly from period to period.

         ADP's services are provided  under written price  quotations or service
agreements  having  varying  terms and  conditions.  No one price  quotation  or
service agreement is material to ADP. Discounts,  rebates and promotions offered
by ADP to clients are not material.

                                       6
<PAGE>

         ADP  offers a service  warranty  to its  clients  that if any errors or
omissions  occur in its  service  offerings,  ADP will  correct  them as soon as
possible. In addition,  ADP provides,  either directly or through third parties,
maintenance  and support  for the  ADP-provided  equipment  and  software  which
facilitates the delivery of its services to clients.

Systems Development and Programming

         During the fiscal years ended June 30, 2000,  1999 and 1998,  ADP spent
$460  million,  $412  million  and  $376  million,   respectively,   on  systems
development  and  programming  activities  for the  development  of new, and the
improvement and maintenance of existing, computing services.

Product Development

         ADP continually  upgrades,  enhances and expands its existing  products
and services.  Generally,  no new product or service has a significant effect on
ADP's revenue or  negatively  impacts its existing  products and  services,  and
ADP's products and services have a significant remaining life cycle.

Licenses

         ADP is the licensee under a number of agreements for computer  programs
and databases. ADP's business is not dependent upon a single license or group of
licenses.  Third-party  licenses,  patents,  trademarks  and  franchises are not
material to ADP's business as a whole.

Number of Employees

         ADP employed approximately 40,000 persons as of June 30, 2000.

Item 2.  Properties

         ADP  leases  space  for  more  than 55 of its  processing  centers.  In
addition, ADP leases numerous small processing centers and sales offices. All of
these leases, which aggregate  approximately 5,800,000 square feet in the United
States,  Canada, Europe, South America, Asia, Australia and South Africa, expire
at various times up to the year 2016. ADP owns 30 of its  processing  facilities
and its corporate  headquarters complex in Roseland, New Jersey, which aggregate
approximately 3,000,000 square feet.

Item 3.  Legal Proceedings

         None

Item 4.  Submission of Matters to a Vote of Security Holders

         None

                                       7
<PAGE>
                                     Part II

Item 5.  Market for the Registrant's Common Equity and Related Stockholder
Matters

         See  "Market  Price,   Dividend  Data  and  Other"   contained  in  the
Registrant's   2000  Annual  Report  to  Shareholders,   which   information  is
incorporated  herein by reference.  As of September 6, 2000,  the Registrant had
33,985  registered  holders of its Common Stock,  par value $.10 per share.  The
Registrant's  Common Stock is traded on the New York,  Chicago and Pacific Stock
Exchanges.

         On July 6, 1999, the Registrant issued 6,317 shares of its Common Stock
in respect of an earnout paid to certain  shareholders  of a company  previously
acquired by the  Registrant  in exchange  for all of the issued and  outstanding
shares of such company pursuant to a stock acquisition agreement dated April 28,
1998. On December 23, 1999, the  Registrant  issued 178,228 shares of its Common
Stock in  respect  of an  earnout  paid to  certain  shareholders  of a  company
previously  acquired by the  Registrant  in  exchange  for all of the issued and
outstanding  shares of such company pursuant to a stock purchase agreement dated
February 11, 1998. On June 30, 2000, the Registrant issued 293,325 shares of its
Common Stock to the  shareholders  of a company  acquired by the  Registrant  in
exchange for all of the issued and  outstanding  shares of the capital  stock of
such company pursuant to the terms of a share purchase agreement. The Registrant
issued the  foregoing  shares of Common  Stock  without  registration  under the
Securities Act of 1933, as amended, in reliance upon the exemption therefrom set
forth in Section 4(2) of such Act,  relating to sales by an issuer not involving
a public offering.

Item 6.  Selected Financial Data

         See "Selected Financial Data" contained in the Registrant's 2000 Annual
Report to Shareholders, which information is incorporated herein by reference.

Item 7.  Management's Discussion and Analysis of Financial Condition and Results
of Operations

         See   "Management's   Discussion   and   Analysis"   contained  in  the
Registrant's   2000  Annual  Report  to  Shareholders,   which   information  is
incorporated herein by reference.

Item 7A.  Quantitative and Qualitative Disclosures About Market Risk

         Approximately half of the Registrant's  overall investment portfolio is
invested in overnight interest-bearing instruments, which are therefore impacted
immediately  by changes in interest  rates.  The other half of the  Registrant's
investment portfolio is invested in fixed-income securities,  with maturities up
to five and a half  years,  which  are  also  subject  to  interest  rate  risk,
including  reinvestment risk. The Registrant has historically had the ability to
hold these investments until maturity, and therefore this has not had an adverse
impact on income or cash flows.

                                       8
<PAGE>

Item 8.  Financial Statements and Supplementary Data

         The   financial   statements   described   in  Item  14(a)  hereof  are
incorporated herein.

The following supplementary data is incorporated herein by reference:

         Quarterly  Financial  Results  (unaudited) for the two years ended June
         30,  2000  (see  Note  12  of  the  "Notes  to  Consolidated  Financial
         Statements" contained in ADP's 2000 Annual Report to Shareholders)

Item 9.  Changes in and Disagreements with Accountants on Accounting and
            Financial Disclosure

         None

                                       9
<PAGE>
                                    Part III

Item 10.  Directors and Executive Officers of the Registrant

Executive Officers of the Registrant

         The executive officers of the Registrant, their ages, positions and the
period during which they have been employed by ADP are as follows:

<TABLE>
<CAPTION>

<S>                                   <C>                    <C>                                        <C>

                                                                                                        Employed by
        Name                           Age                         Position                             ADP Since
- --------------------                   ---                   --------------------------                 ----------

John D. Barfitt                        47                    President, Claims                             1979
                                                             Services

James B. Benson                        55                    Vice President, General                       1977
                                                             Counsel and Secretary

Richard C. Berke                       55                    Vice President, Human                         1989
                                                             Resources

Gary C. Butler                         53                    President and Chief                           1975
                                                             Operating Officer

Raymond L. Colotti                     54                    Vice President and                            1995
                                                             Treasurer

Richard J. Daly                        47                    Group President,                              1989
                                                             Brokerage Services

Richard A. Douville                    45                    Vice President,                               1999
                                                             Finance

G. Harry Durity                        53                    Vice President,                               1994
                                                             Worldwide Business
                                                             Development

Karen E. Dykstra                       41                    Vice President and                            1981
                                                             Controller

Russell P. Fradin                      45                    Group President,                              1996
                                                             Employer Services - North America

Eugene A. Hall                         44                    Senior Vice President and                     1998
                                                             President of Financial
                                                             and Technology Services,
                                                             Employer Services - North America

Richard J. Haviland                    54                    Chief Financial Officer                       1982
                                                             and Vice President


                                       10
<PAGE>

John Hogan                             52                    Group President,                              1993
                                                             Brokerage Services

Campbell Langdon                       39                    Vice President,                               2000
                                                             Strategic Development

S. Michael Martone                     52                    Group President, Dealer                       1987
                                                             Services

Arthur F. Weinbach                     57                    Chairman and                                  1980
                                                             Chief Executive Officer

</TABLE>

         Messrs. Benson, Berke, Butler, Daly, Durity,  Haviland,  Hogan, Martone
and Weinbach  have each been employed by ADP in senior  executive  positions for
more than the past five years.

         John  D.  Barfitt  joined  ADP  in  1979.  Prior  to his  promotion  to
President,  Claims  Services,  he served as Senior Vice  President -  Automotive
Claims Services at ADP from 1996 to 1998 and Senior Vice President - Value Added
Services at ADP from 1994 to 1996.

         Raymond L. Colotti  joined  ADP in 1995. Prior to his promotion to Vice
President and  Treasurer,  he served as President of ADP Atlantic,  Inc. and its
related companies from 1995 to 1997.

         Karen E.  Dykstra  joined ADP in 1981.  Prior to her  promotion to Vice
President and Controller in 1998, she served as Assistant  Corporate  Controller
from 1996 to 1998 and as Chief Financial Officer of Dealer Services from 1995 to
1996.

         Richard  A.  Douville  joined ADP in 1999 as Vice  President,  Finance.
Prior to joining ADP, he was a Senior Vice President and Chief Financial Officer
of United States Surgical Corporation for six years.

         Russell P. Fradin  joined ADP in 1996.  Prior to his promotion to Group
President,  Employer  Services  -  North  America,  he  served  as  Senior  Vice
President.  Prior to joining ADP, he was a senior  partner of McKinsey & Company
and had been associated with that firm for 18 years.

         Eugene A. Hall joined ADP in 1998 as Senior Vice President. In 2000, he
also became President of Financial and Technology  Services of Employer Services
- - North  America.  Prior to joining  ADP, he was a senior  partner of McKinsey &
Company and had been associated with that firm for 16 years.

         Campbell  Langdon  joined  ADP in  2000 as  Vice  President,  Strategic
Development.  Prior to joining  ADP,  he was a partner of McKinsey & Company and
had been associated with that firm for 11 years.

         Each of ADP's executive  officers is elected for a term of one year and
until  their   successors  are  chosen  and  qualified  or  until  their  death,
resignation or removal.

Directors of the Registrant

         See  "Election of Directors"  in the Proxy  Statement for  Registrant's
2000 Annual Meeting of Stockholders, which information is incorporated herein by
reference.

                                       11
<PAGE>

Section 16(a) Beneficial Ownership Reporting Compliance

         See "Section 16(a) Beneficial  Ownership  Reporting  Compliance" in the
Proxy  Statement for  Registrant's  2000 Annual Meeting of  Stockholders,  which
information is incorporated herein by reference.

Item 11.  Executive Compensation

         See  "Compensation  of Executive  Officers" in the Proxy  Statement for
Registrant's   2000  Annual  Meeting  of  Stockholders,   which  information  is
incorporated herein by reference.

Item 12.  Security Ownership of Certain Beneficial Owners and Management

         See "Election of Directors - Security  Ownership of Certain  Beneficial
Owners and Managers" in the Proxy Statement for Registrant's 2000 Annual Meeting
of Stockholders, which information is incorporated herein by reference.

Item 13.  Certain Relationships and Related Transactions

         See "Compensation of Executive Officers - Certain  Transactions" in the
Proxy  Statement for  Registrant's  2000 Annual Meeting of  Stockholders,  which
information is incorporated herein by reference.



                                       12
<PAGE>



                                     Part IV

Item 14.  Exhibits, Financial Statement Schedules, and Reports on Form 8-K

         (a)1.    Financial Statements

         The  following  reports and  consolidated  financial  statements of the
Registrant  contained in the Registrant's 2000 Annual Report to Shareholders are
also included in Part II, Item 8:


         Statements of Consolidated Earnings - years
                      ended June 30, 2000, 1999 and 1998

         Consolidated Balance Sheets - June 30, 2000 and 1999

         Statements   of  Consolidated  Shareholders'  Equity - years ended June
                      30, 2000, 1999 and 1998

         Statements   of  Consolidated  Cash Flows - years ended June 30,  2000,
                      1999 and 1998

         Notes to Consolidated Financial Statements

         Report of Management

         Independent Auditors' Report


         Financial   information  of  the  Registrant  is  omitted  because  the
Registrant  is primarily an operating  company.  The  Registrant's  subsidiaries
which are listed on Exhibit 21 attached hereto are wholly-owned.

         2.       Financial Statement Schedules
                                                              Page in Form 10-K
                                                              -----------------

           Independent Auditors' Report on Schedule                    16

           Schedule II - Valuation and Qualifying Accounts             17

         All other Schedules have been omitted because they are  inapplicable or
are not  required or the  information  is included  elsewhere  in the  financial
statements or notes thereto.

         3.       The following exhibits are filed with this Form 10-K or
incorporated herein by reference to the document set forth next to the exhibit
in the list below:

         3.1      -   Amended and Restated Certificate of Incorporation dated
                      November 11, 1998 - incorporated by reference to Exhibit
                      3.1 to Registrant's Quarterly Report on Form 10-Q for the
                      fiscal quarter ended December 31, 1998

                                       13
<PAGE>

         3.2      -   By-Laws as currently in effect (amended May 15, 2000)

         4        -   Indenture dated as of February 20, 1992 between Automatic
                      Data Processing, Inc. and Bankers Trust Company, as
                      trustee, regarding the Liquid Yield Option Notes due 2012
                      of the Registrant - incorporated by reference to Exhibit
                      (4)-#1 to Registrant's Annual Report on Form 10-K for the
                      fiscal year ended June 30, 1992

         10.1     -   Letter Agreement dated as of August 1, 1996 between
                      Automatic Data Processing, Inc. and Arthur F. Weinbach -
                      incorporated by reference to Exhibit 10.2 to Registrant's
                      Annual Report on Form 10-K for the fiscal year ended June
                      30, 1996 (Management Contract)

         10.2     -   Letter Agreement dated September 14, 1998 between
                      Automatic Data Processing, Inc. and Gary Butler
                      - incorporated by reference to Exhibit 10.2 to
                      Registrant's Annual Report on Form 10-K for the
                      fiscal year ended June 30, 1998 (Management Contract)

         10.4     -   Key Employees' Restricted Stock Plan - incorporated by
                      reference to Registrant's Registration Statement No.
                      33-25290 on Form S-8 (Management Compensatory Plan)

         10.5     -   Supplemental Officers' Retirement Plan, as amended and
                      restated - incorporated by reference to Exhibit 10(iii)(A)
                      -#5 to Registrant's Annual Report on Form 10-K for the
                      fiscal year ended June 30, 1993 (Management Compensatory
                      Plan)

         10.5(a)  -   Amendment to Supplemental Officers' Retirement Plan -
                      incorporated by reference to Exhibit 10(iii)(A)- #5 to
                      Registrant's Annual Report on Form 10-K for the fiscal
                      year ended June 30, 1997 (Management Compensatory Plan)

         10.6     -   1989 Non-Employee Director Stock Option Plan -
                      incorporated by reference to Exhibit 10(iii)(A)-#7
                      to Registrant's Annual Report on Form 10-K for the fiscal
                      year ended June 30, 1990 (Management Compensatory Plan)

         10.6(a)  -   Amendment to 1989 Non-Employee Director Stock Option Plan
                      - incorporated by reference to Exhibit 10(6)(a)- to
                      Registrant's Annual Report on Form 10-K for the fiscal
                      year ended June 30, 1997 (Management Compensatory Plan)

         10.7     -   1990 Key Employees' Stock Option Plan - incorporated by
                      reference to Exhibit 10(iii)(A)-#8 to Registrant's Annual
                      Report on Form 10-K for the fiscal year ended June 30,
                      1990 (Management Compensatory Plan)

         10.7(a)  -   Amendment to 1990 Key Employees' Stock Option Plan -
                      incorporated by reference to Exhibit 10(7)(a) to
                      Registrant's Annual Report on Form


                                       14
<PAGE>

                      10-K for the fiscal year ended June 30, 1997
                      (Management Compensatory Plan)

         10.8     -   1994 Directors' Pension Arrangement - incorporated by
                      reference to Exhibit 10(iii)(A)-#10 to Registrant's Annual
                      Report on Form 10-K for the fiscal year ended June 30,
                      1994 (Management Compensatory Plan)

         10.9     -   1994 Executive Compensation Plan - incorporated by
                      reference to Exhibit A to Registrant's Proxy Statement
                      for its Annual Meeting of Stockholders held November 15,
                      1994 (Management Compensatory Plan)

         10.10    -   2000 Key Employees' Stock Option Plan - incorporated by
                      reference to Exhibit 10.10 to Registrant's Annual Report
                      on Form 10-K for the fiscal year ended June 30, 1999
                      (Management Compensatory Plan)

         11       -   Schedule of Calculation of Earnings Per Share

         13       -   Pages 18 - 32 of the 2000 Annual Report to Shareholders
                      (with the exception of the pages incorporated by reference
                      herein, the Annual Report is not a part of this filing)

         21       -   Subsidiaries of the Registrant

         23       -   Independent Auditors' Consent

         27       -   Financial Data Schedule

         (b)      None.

                                       15
<PAGE>

                          INDEPENDENT AUDITORS' REPORT ON SCHEDULE



To the Board of Directors
 and Shareholders of
Automatic Data Processing, Inc.
Roseland, New Jersey



We  have  audited  the  consolidated  financial  statements  of  Automatic  Data
Processing,  Inc. and subsidiaries as of June 30, 2000 and 1999, and for each of
the three years in the period  ended June 30,  2000,  and have issued our report
thereon dated August 14, 2000; such consolidated financial statements and report
are included in your 2000 Annual  Report to  Shareholders  and are  incorporated
herein by reference.  Our audits also included the financial  statement schedule
of Automatic Data Processing,  Inc., listed in Item 14. This financial statement
schedule is the responsibility of the Company's  management.  Our responsibility
is to express an opinion  based on our audits.  In our opinion,  such  financial
statement  schedule,  when  considered  in  relation  to the basic  consolidated
financial statements taken as a whole,  presents fairly in all material respects
the information set forth therein.


/s/ Deloitte & Touche LLP
- -------------------------
New York, New York
August 14, 2000

                                       16
<PAGE>





                         AUTOMATIC DATA PROCESSING, INC.

                                AND SUBSIDIARIES

                 SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

                                 (In thousands)
<TABLE>
<CAPTION>


Column A                            Column B                   Column C                Column D            Column E
- --------                            --------                   --------                --------           ---------
                                                               Additions
                                                     ---------------------------
                                                        (1)                (2)
                                                                       Charged to
                                    Balance at       Charged to        other                              Balance at
                                    beginning        costs and         accounts-       Deductions         end of
                                    of period        expenses          describe        describe           period
                                    ---------        ---------         ---------       ----------         ----------
<S>                                 <C>              <C>               <C>             <C>                <C>

Year ended June 30, 2000:
Allowance for doubtful accounts:
  Current                           $46,357          $ 25,020          $1,663 (B)      $ (24,592) (A)     $ 48,448

  Long-term                         $16,556          $  1,942          $   --          $  (1,552) (A)     $ 16,946

Deferred Tax Valuation Allowance    $22,496          $  --             $ (333)(C)      $    --            $ 22,163

Year ended June 30, 1999:
Allowance for doubtful accounts:
  Current                           $45,595          $ 17,551          $1,788 (B)      $ (18,577) (A)     $ 46,357

  Long-term                         $14,431          $  2,470          $   --          $    (345) (A)     $ 16,556

Deferred Tax Valuation Allowance    $22,639          $  --             $ (143)(C)      $    --            $ 22,496

Year ended June 30, 1998:
Allowance for doubtful accounts:
  Current                           $40,374          $ 17,677          $  907 (B)      $ (13,363) (A)     $ 45,595

  Long-term                         $20,370          $  1,345          $   --          $  (7,284) (A)     $ 14,431

Deferred Tax Valuation Allowance    $22,776          $  --             $ (137)(C)      $    --            $ 22,639



(A)  Doubtful  accounts  written off,  less  recoveries  on accounts  previously written  off.
(B)  Acquired in  purchase/pooling  transactions.
(C)  Related to foreign exchange fluctuation.
</TABLE>

                                       17
<PAGE>


                                   SIGNATURES

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

                                            AUTOMATIC DATA PROCESSING, INC.
                                                      (Registrant)

September 12, 2000                          By:  /s/ Arthur F. Weinbach
                                            ------------------------------------
                                            Arthur F. Weinbach
                                            Chairman and Chief Executive Officer


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


Signature                                                  Title                                 Date
- ---------                                                 -------                               ------
<S>                                                    <C>                                <C>


/s/ Arthur F. Weinbach                                 Chairman, Chief Executive           September 12, 2000
- ---------------------------------
  (Arthur F. Weinbach)                                 Officer and Director
                                                        (Principal Executive Officer)


/s/ Richard J. Haviland                                Chief Financial Officer             September 12, 2000
- ---------------------------------
  (Richard J. Haviland)                                (Principal Financial Officer)


/s/ Gary C. Butler                                     Director                            September 12, 2000
- ---------------------------------
  (Gary C. Butler)


/s/ Joseph A. Califano, Jr.                            Director                            September 12, 2000
- ---------------------------------
  (Joseph A. Califano, Jr.)


/s/ Leon G. Cooperman                                  Director                            September 12, 2000
- ---------------------------------
  (Leon G. Cooperman)


/s/ George H. Heilmeier                                Director                            September 12, 2000
- ---------------------------------
  (George H. Heilmeier)


/s/ Ann Dibble Jordan                                  Director                            September 12, 2000
- ---------------------------------
  (Ann Dibble Jordan)


                                       18
<PAGE>

/s/ Harvey M. Krueger                                  Director                            September 12, 2000
- ---------------------------------
  (Harvey M. Krueger)


/s/ Frederic V. Malek                                  Director                            September 12, 2000
- ---------------------------------
  (Frederic V. Malek)


/s/ Henry Taub                                         Director                            September 12, 2000
- ---------------------------------
  (Henry Taub)


/s/ Laurence A. Tisch                                  Director                            September 12, 2000
- ---------------------------------
  (Laurence A. Tisch)


/s/ Josh S. Weston                                     Director                            September 12, 2000
- ---------------------------------
  (Josh S. Weston)

</TABLE>


                                       19

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3.(II)
<SEQUENCE>2
<FILENAME>0002.txt
<DESCRIPTION>EXHIBIT 3.2 BY-LAWS
<TEXT>









                                                                   Exhibit 3.2





                         AUTOMATIC DATA PROCESSING, INC.

                                    BY-LAWS

                    As Amended and Restated on March 24, 1997
                        (further amended on May 15, 2000)
<PAGE>



<TABLE>
<CAPTION>

                                          AUTOMATIC DATA PROCESSING, INC.

                                                      BY-LAWS

                                                 TABLE OF CONTENTS



SECTION                                         PAGE
<S>                                             <C>                                                     <C>

ARTICLE I     STOCKHOLDERS                                                                               1

         Section 1.01.                          Annual Meetings                                          1
         Section 1.02.                          Special Meetings                                         1
         Section 1.03.                          Notice of Meetings; Waiver                               1
         Section 1.04.                          Quorum                                                   2
         Section 1.05.                          Voting                                                   2
         Section 1.06.                          Voting by Ballot                                         2
         Section 1.07.                          Adjournment                                              2
         Section 1.08.                          Proxies                                                  2
         Section 1.09.                          Organization; Procedure                                  3
         Section 1.10.                          Inspectors of Elections                                  3
         Section 1.11.                          Opening and Closing of Polls                             4
         Section 1.12.                          Consent of Stockholders in Lieu of Meeting               4

ARTICLE II    BOARD OF DIRECTORS                                                                         4

         Section 2.01.                          General Powers                                           4
         Section 2.02.                          Number and Term of Office                                4
         Section 2.03.                          Election of Directors                                    5
         Section 2.04.                          Annual and Regular Meetings                              5
         Section 2.05.                          Special Meetings; Notice                                 5
         Section 2.06.                          Quorum; Voting                                           5
         Section 2.07.                          Adjournment                                              5
         Section 2.08.                          Action Without a Meeting                                 6
         Section 2.09.                          Regulations; Manner of Acting                            6
         Section 2.10.                          Action by Telephonic Communications                      6
         Section 2.11.                          Resignations                                             6
         Section 2.12.                          Removal of Directors                                     6
         Section 2.13.                          Vacancies and Newly Created Directorships                6
         Section 2.14.                          Compensation                                             7
         Section 2.15.                          Reliance on Accounts and Reports, etc.                   7
         Section 2.16.                          Honorary Directors                                       7
<PAGE>



ARTICLE III   EXECUTIVE COMMITTEE, AUDIT COMMITTEE,
              COMPENSATION COMMITTEE AND OTHER COMMITTEES                                                7

         Section 3.01.                          How Constituted                                          7
         Section 3.02.                          Powers; Duties and Responsibilities                      8
         Section 3.03.                          Proceedings                                             10
         Section 3.04.                          Quorum and Manner of Acting                             10
         Section 3.05.                          Action by Telephonic Communications                     10
         Section 3.06.                          Absent or Disqualified Members                          10
         Section 3.07.                          Resignations                                            10
         Section 3.08.                          Removal                                                 11
         Section 3.09.                          Vacancies                                               11

ARTICLE IV    OFFICERS                                                                                  11

         Section 4.01.                          Number                                                  11
         Section 4.02.                          Election                                                11
         Section 4.03.                          Salaries                                                11
         Section 4.04.                          Removal and Resignation; Vacancies                      11
         Section 4.05.                          Authority and Duties of Officers                        12
         Section 4.06.                          Chairman                                                12
         Section 4.07.                          President                                               12
         Section 4.08.                          Vice Presidents                                         12
         Section 4.09.                          Secretary                                               12
         Section 4.10.                          Treasurer                                               13
         Section 4.11.                          Assistant Secretary and Assistant Treasurers            13
         Section 4.12.                          Security                                                13

ARTICLE V     CAPITAL STOCK                                                                             13

         Section 5.01.                          Certificates of Stock, Uncertificated Shares            13
         Section 5.02.                          Signatures; Facsimile                                   14
         Section 5.03.                          Lost, Stolen or Destroyed Certificates                  14
         Section 5.04.                          Transfer of Stock                                       14
         Section 5.05.                          Record Date                                             14
         Section 5.06.                          Registered Stockholders                                 15
         Section 5.07.                          Transfer Agent and Registrar                            15

ARTICLE VI    INDEMNIFICATION                                                                           15

         Section 6.01.                          Nature of Indemnity                                     15
         Section 6.02.                          Successful Defense                                      16
         Section 6.03.                          Determination that Indemnification is Proper            16
         Section 6.04.                          Advance Payment of Expenses                             16
<PAGE>



         Section 6.05.                          Procedure for Indemnification of Directors & Officers   17
         Section 6.06.                          Survival; Preservation of Other Rights                  17
         Section 6.07.                          Insurance                                               18
         Section 6.08.                          Severability                                            18

ARTICLE VII   GENERAL PROVISIONS                                                                        18

         Section 7.01.                          Dividends                                               18
         Section 7.02.                          Reserves                                                19
         Section 7.03.                          Execution of Instruments                                19
         Section 7.04.                          Corporate Indebtedness                                  19
         Section 7.05.                          Fiscal Year                                             19
         Section 7.06.                          Seal                                                    19
         Section 7.07.                          Books and Records; Inspection                           19

ARTICLE VIII  AMENDMENT OF BY-LAWS                                                                      20

         Section 8.01.                          Amendment                                               20

ARTICLE IX  CONSTRUCTION                                                                                20

         Section 9.01.                           Construction                                           20
</TABLE>

<PAGE>


                         AUTOMATIC DATA PROCESSING, INC.

                                     BY-LAWS

                    As Amended and Restated on March 24, 1997
                        (further amended on May 15, 2000)

                                    ARTICLE I

                                  STOCKHOLDERS

     Section 1.01.  Annual  Meetings.  The annual meeting of the stockholders of
                    ----------------
the  Corporation  for the election of directors and for the  transaction of such
other  business as properly may come before such  meeting  shall be held at such
place,  either  within or without  the State of  Delaware,  and at such date and
hour,  as may be fixed from time to time by resolution of the Board of Directors
and set forth in the  notice or  waiver  of  notice  of the  meeting.  [Sections
211(a), (b).]1

     Section 1.02. Special Meetings. Special meetings of the stockholders may be
                   ----------------
called at any time by the Chief  Executive  Officer or the  Secretary  or by the
Board of Directors.  A special  meeting  shall be called by the Chief  Executive
Officer  or by the  Secretary  immediately  upon  receipt  of a written  request
therefor by  stockholders  holding in the aggregate  not less than  one-third in
number of the outstanding shares of the Corporation at the time entitled to vote
at any meeting of the  stockholders.  Such special  meetings of the stockholders
shall be held at such places,  within or without the State of Delaware, as shall
be specified in the respective  notices or waivers of notice  thereof.  [Section
211(d).]

     Section 1.03.  Notice of Meetings;  Waiver.  The Secretary or any Assistant
                    ---------------------------
Secretary shall cause written notice of the place, date and hour of each meeting
of the  stockholders,  and,  in the case of a special  meeting,  the  purpose or
purposes for which such meeting is called,  to be given  personally  or by mail,
not  less  than ten nor more  than  sixty  days  prior to the  meeting,  to each
stockholder  of  record  entitled  to vote at such  meeting.  If such  notice is
mailed, it shall be deemed to have been given to a stockholder when deposited in
the United States mail,  postage  prepaid,  directed to the  stockholder  at his
address as it appears on the record of stockholders of the  Corporation,  or, if
he or she shall have  filed  with the  Secretary  of the  Corporation  a written
request  that  notices  to him or her be  mailed  to some  other  address,  then
directed to him or her at such other address. Such further notice shall be given
as may be required by law.

     No notice of any meeting of  stockholders  need be given to any stockholder
who  submits a signed  waiver of notice,  whether  before or after the  meeting.
Neither  the  business to be  transacted  at, nor the purpose of, any regular or
special  meeting of the  stockholders  need be
____________________
[FN]
1 Citations are to the General Corporation Law of the State of Delaware as in
effect on January 1, 1996 (the "GCL").  The citations are inserted for reference
only, and do not constitute a part of the By-Laws.
</FN>

<PAGE>


specified in a written waiver of notice.  The attendance of any stockholder at a
meeting of  stockholders  shall  constitute a waiver of notice of such  meeting,
except  when the  stockholder  attends  a meeting  for the  express  purpose  of
objecting,  at the beginning of the meeting,  to the transaction of any business
on the ground that the meeting is not  lawfully  called or  convened.  [Sections
222, 229.]

     Section  1.04.  Quorum.  Except  as  otherwise  required  by  law or by the
                     ------
Certificate of Incorporation,  the presence in person or by proxy of the holders
of  record  of a  majority  of the  shares  entitled  to  vote at a  meeting  of
stockholders  shall  constitute a quorum for the transaction of business at such
meeting. [Section 216.]

     Section 1.05.  Voting.  If,  pursuant to Section 5.05 of these  By-Laws,  a
                    ------
record date has been fixed, every holder of record of shares entitled to vote at
a  meeting  of  stockholders  shall be  entitled  to one  vote  for  each  share
outstanding  in his or her name on the books of the  Corporation at the close of
business on such  record  date.  If no record  date has been  fixed,  then every
holder of record of shares entitled to vote at a meeting of  stockholders  shall
be entitled  to one vote for each share of stock  standing in his or her name on
the books of the  Corporation at the close of business on the day next preceding
the day on which notice of the meeting is given, or, if notice is waived, at the
close of  business  on the day next  preceding  the day on which the  meeting is
held. Except as otherwise required by law or by the Certificate of Incorporation
or by these By-Laws,  the vote of a majority of the shares represented in person
or by proxy at any meeting at which a quorum is present shall be sufficient  for
the transaction of any business at such meeting. [Sections 212(a), 213, 216.]

     Section 1.06.  Voting by Ballot.  No vote of the stockholders need be taken
                    ----------------
by written  ballot unless  demanded by the holders of at least  fifteen  percent
(15%) of the shares  represented in person or by proxy at any meeting at which a
quorum is present or as  otherwise  required by law.  Any vote which need not be
taken by ballot may be conducted in any manner approved by the meeting.

     Section 1.07. Adjournment. If a quorum is not present at any meeting of the
                   -----------
stockholders,  the holders of a majority  of the shares  present in person or by
proxy shall have the power to adjourn any such meeting from time to time until a
quorum is present.  Notice of any adjourned  meeting of the  stockholders of the
Corporation need not be given if the place,  date and hour thereof are announced
at the meeting at which the adjournment is taken, provided, however, that if the
adjournment  is for more than thirty  days,  or if after the  adjournment  a new
record date for the adjourned meeting is fixed pursuant to Section 5.05 of these
By-Laws,  a notice of the adjourned  meeting,  conforming to the requirements of
Section  1.03 of these  By-Laws,  shall be given to each  stockholder  of record
entitled to vote at such meeting.  At any adjourned meeting at which a quorum is
present,  any business may be transacted  that might have been transacted on the
original date of the meeting. [Section 222(c).]

     Section 1.08. Proxies.  Any stockholder  entitled to vote at any meeting of
                   -------
the  stockholders or to express  consent to or dissent from corporate  action in
writing without a meeting may authorize another person or persons to vote at any
such meeting and express such

                                       2
<PAGE>


consent or dissent for him or her by proxy.  Every proxy shall be  revocable  at
the  pleasure  of the  stockholder  executing  it,  except in those  cases where
applicable  law provides that a proxy shall be  irrevocable.  A stockholder  may
revoke any proxy which is not irrevocable by attending the meeting and voting in
person or by filing an  instrument  in writing  revoking  the proxy or by filing
another duly executed  proxy bearing a later date with the  Secretary.  [Section
212.]

     Section 1.09. Organization; Procedure. At every meeting of stockholders the
                   -----------------------
presiding  officer  shall be the Chairman or, in the event of his or her absence
or should the Chairman in his or her discretion determine not to preside, in the
following order of availability,  the Chief Executive Officer, the President, or
a Vice President, and in the case more than one Vice President shall be present,
that Vice  President  designated by the Board of Directors (or in the absence of
any such designation,  the most senior Vice President,  based on title). In case
none of the foregoing  officers  designated to be the presiding officer shall be
present,  a presiding  officer  shall be chosen by the vote of a majority of the
shares  represented  in person or by proxy and  entitled to vote at the meeting.
The  Secretary,  or in  the  event  of his or her  absence  or  disability,  the
Assistant  Secretary,  if any,  or if there be no  Assistant  Secretary,  in the
absence of the Secretary,  an appointee of the presiding  officer,  shall act as
secretary  of the  meeting.  The  order of  business  and all other  matters  of
procedure at every meeting of  stockholders  may be determined by such presiding
officer.

     Section  1.10.  Inspectors  of  Elections.  Preceding  any  meeting  of the
                     -------------------------
stockholders, the Board of Directors shall appoint one or more persons to act as
Inspectors of Elections, and may designate one or more alternate inspectors.  In
the event no inspector or alternate is able to act, the person  presiding at the
meeting  shall  appoint  one or  more  inspectors  to act at the  meeting.  Each
inspector,  before  entering  upon the  discharge of the duties of an inspector,
shall take and sign an oath  faithfully to execute the duties of inspector  with
strict  impartiality  and  according  to the  best  of his or her  ability.  The
inspector shall:

             (a)  ascertain the number of shares outstanding and the voting
        power of each;

             (b)  determine the shares represented at a meeting and the
        validity of proxies and ballots;

             (c)  count all votes and ballots;

             (d)  determine and retain for a reasonable period a record of
        the disposition of any challenge made to any determination by the
        inspectors; and

             (e)  certify his or her determination of the number of shares
        represented at the meeting, and his or her count of all votes and
        ballots.

The inspector may appoint or retain other persons or entities to assist in the
performance of the duties of inspector.  [Sections 231(a), (b).]

                                       3
<PAGE>


     Section  1.11.  Opening  and  Closing  of Polls.  The date and time for the
                     -------------------------------
opening  and the  closing  of the  polls for each  matter to be voted  upon at a
stockholder  meeting  shall be announced at the  meeting.  The  inspector of the
election shall be prohibited from accepting any ballots, proxies or votes or any
revocations  thereof or changes  thereto after the closing of the polls,  unless
the  Court  of  Chancery  upon  application  by a  stockholder  shall  determine
otherwise. [Section 231(c).]

     Section 1.12.  Consent of Stockholders  in Lieu of Meeting.  To the fullest
                    -------------------------------------------
extent permitted by law,  whenever the vote of stockholders at a meeting thereof
is required or permitted  to be taken for or in  connection  with any  corporate
action,  such action may be taken  without a meeting,  without  prior notice and
without a vote of  stockholders,  if a consent or consents  in writing,  setting
forth the action so taken,  shall be signed by the holders of outstanding  stock
having not less than the  minimum  number of votes that  would be  necessary  to
authorize or take such action at a meeting at which all shares  entitled to vote
thereon  were present and voted and shall be  delivered  to the  Corporation  by
delivery to its registered office in the State of Delaware,  its principal place
of business,  or an officer or agent of the  Corporation  having  custody of the
book in which proceedings of meetings of stockholders are recorded.

     Every written consent shall bear the date of signature of each  stockholder
who signs the  consent and no written  consent  shall be  effective  to take the
corporate  action referred to therein unless,  within sixty days of the earliest
dated  consent  delivered  in the  manner  required  by law to the  Corporation,
written  consents  signed by a  sufficient  number of holders to take action are
delivered to the  Corporation by delivery to its registered  office in the State
of Delaware,  its  principal  place of  business,  or an officer or agent of the
Corporation  having  custody of the book in which  proceedings  of  meetings  of
stockholders  are recorded.  Prompt notice of the taking of the corporate action
without a meeting by less than unanimous written consent shall be given to those
stockholders  who have not  consented in writing and who, if the action had been
taken at a meeting,  would have been  entitled  to notice of the  meeting if the
record date for such meeting had been the date that written consents signed by a
sufficient  number of  stockholders  to take the action  were  delivered  to the
Corporation as provided in this Section 1.12. [Section 228(a), (c), (d).]


                                   ARTICLE II

                               BOARD OF DIRECTORS

     Section 2.01.  General Powers.  Except as may otherwise be provided by law,
                    --------------
by the Certificate of Incorporation or by these By-Laws,  the property,  affairs
and business of the  Corporation  shall be managed by or under the  direction of
the Board of Directors and the Board of Directors may exercise all the powers of
the Corporation. [Section 141(a).]

     Section  2.02.  Number  and  Term  of  Office.   The  number  of  directors
                     -----------------------------
constituting  the entire  Board of  Directors  shall be between 9 and 13,  which
number  may be  modified  from  time to  time  by  resolution  of the  Board  of
Directors,  but in no event shall the number of directors be

                                       4
<PAGE>



less than three. No person shall be nominated by the Board of Directors to serve
as a director  after he or she has passed his or her 72nd  birthday,  unless the
Executive  Committee of the Board of Directors has voted (in its capacity as the
nominating  committee),  on an annual basis, to waive, or continue to waive, the
mandatory  retirement age of such person as a director.  Each director (whenever
elected)  shall hold office until his or her successor has been duly elected and
qualified, or until his or her earlier death,  resignation or removal.  [Section
141(b).]

     Section  2.03.  Election  of  Directors.  Except as  otherwise  provided in
                     -----------------------
Sections 2.12 and 2.13 of these By-Laws,  the directors shall be elected at each
annual  meeting of the  stockholders.  If the annual meeting for the election of
directors is not held on the date designated therefor, the directors shall cause
the meeting to be held as soon thereafter as convenient.  At each meeting of the
stockholders  for the election of directors,  provided a quorum is present,  the
directors  shall be elected by a  plurality  of the votes  validly  cast in such
election. [Sections 211(b), (c), 216.]

     Section 2.04. Annual and Regular Meetings.  The annual meeting of the Board
                   ---------------------------
of Directors  for the purpose of electing  officers and for the  transaction  of
such other  business  as may come  before the  meeting  shall be held as soon as
possible following  adjournment of the annual meeting of the stockholders at the
place of such annual meeting of the stockholders.  Notice of such annual meeting
of the Board of Directors need not be given. The Board of Directors from time to
time may by resolution  provide for the holding of regular  meetings and fix the
place  (which may be within or without the State of  Delaware)  and the date and
hour or such meetings.  Notice of regular  meetings need not be given.  [Section
141(g).]

     Section 2.05.  Special Meetings;  Notice.  Special meetings of the Board of
                    -------------------------
Directors  may be  called by the  Chairman,  the Chief  Executive  Officer,  the
Secretary or an Assistant Secretary,  if any, and, on the written request of any
two directors,  the Secretary or an Assistant Secretary shall call such meeting.
Special  meetings  shall be held at such place  (within or without  the State of
Delaware),  date and  hour as may be  specified  in the  respective  notices  or
waivers of notice of such meetings.  Special  meetings of the Board of Directors
may be called on twenty-four  hours' notice, if notice is given to each director
personally or by telephone or telegram,  or on five days'  notice,  if notice is
mailed to each  director,  addressed  to him or her at his or her usual place of
business.  Notice of any special  meeting  need not be given to any director who
attends such meeting without  protesting the lack of notice to him or her, prior
to or at the  commencement  of such  meeting,  or to any  director who submits a
signed waiver of notice,  whether before or after such meeting, and any business
may be transacted thereat. [Sections 141(g), 229.]

     Section 2.06.  Quorum;  Voting.  At all meetings of the Board of Directors,
                    ---------------
the presence of at least one-third of the total authorized  number of directors,
but not less than two directors,  shall  constitute a quorum for the transaction
of  business.   Except  as  otherwise   required  by  law,  the  Certificate  of
Incorporation or these By-Laws,  the vote of a majority of the directors present
at any  meeting  at which a quorum is  present  shall be the act of the Board of
Directors. [Section 141(b).]

     Section 2.07. Adjournment.  A majority of the directors present, whether or
                   -----------
not a quorum is present,  may adjourn any meeting of the Board of  Directors  to
another time or place.  No

                                       5
<PAGE>


notice need be given of any adjourned  meeting  unless the time and place of the
adjourned  meeting are not announced at the time of  adjournment,  in which case
notice  conforming to the requirements of Section 2.05 of these By-Laws shall be
given to each director.

     Section 2.08. Action Without a Meeting. Any action required or permitted to
                   ------------------------
be taken at any meeting of the Board of Directors may be taken without a meeting
if all members of the Board of Directors  consent  thereto in writing,  and such
writing or writings  are filed with the minutes of  proceedings  of the Board of
Directors. [Section 141(f).]

     Section 2.09. Regulations;  Manner of Acting. To the extent consistent with
                   ------------------------------
applicable law, the Certificate of Incorporation and these By-Laws, the Board of
Directors  may adopt such rules and  regulations  for the conduct of meetings of
the Board of  Directors  and for the  management  of the  property,  affairs and
business of the Corporation as the Board of Directors may deem appropriate.  The
directors shall act only as a Board, and the individual  directors shall have no
power as such.

     Section  2.10.  Action by  Telephonic  Communications.  Except as otherwise
                     -------------------------------------
determined  by the Board of  Directors,  members of the Board of  Directors  may
participate  in a  meeting  of the  Board of  Directors  by means of  conference
telephone  or similar  communications  equipment  by means of which all  persons
participating in the meeting can hear each other, and participation in a meeting
pursuant to this provision shall constitute  presence in person at such meeting.
[Section 141(i).]

     Section  2.11.  Resignations.  Any  director  may  resign  at any  time  by
                     ------------
delivering a written  notice of  resignation,  signed by such  director,  to the
Chairman or the Chief Executive  Officer.  Unless otherwise  specified  therein,
such resignation shall take effect upon delivery. [Section 141(b).]

     Section  2.12.  Removal of  Directors.  Any  director may be removed at any
                     ---------------------
time, either for or without cause, upon the affirmative vote of the holders of a
majority of the outstanding shares of stock of the Corporation  entitled to vote
for the election of such director.  Any vacancy in the Board of Directors caused
by any such removal may be filled at such meeting by the  stockholders  entitled
to vote for the election of the director so removed. If such stockholders do not
fill such vacancy at such meeting (or in the written  instrument  effecting such
removal,  if such  removal  was  effected by consent  without a  meeting),  such
vacancy may be filled in the manner  provided in Section 2.13 of these  By-Laws.
[Section 141(k).]

     Section 2.13. Vacancies and Newly Created  Directorships.  If any vacancies
                   ------------------------------------------
shall occur in the Board of Directors, by reason of death, resignation,  removal
or otherwise,  or if the authorized number of directors shall be increased,  the
directors  then in office shall  continue to act, and such  vacancies  and newly
created  directorships  may be filled by a  majority  of the  directors  then in
office,  although less than a quorum.  A director elected to fill a vacancy or a
newly created directorship shall hold office until his or her successor has been
elected and qualified or until his or her earlier death, resignation or removal.
Any such vacancy or newly created directorship may also be filled at any time by
vote of the stockholders. [Section 223.]

                                       6
<PAGE>


     Section 2.14.  Compensation.  Each director, in consideration of his or her
                    ------------
service as such,  shall be entitled to receive from the Corporation  such amount
per annum or such fees for  attendance at directors'  meetings,  or both, as the
Board of Directors may from time to time determine,  together with reimbursement
for the reasonable  out-of-pocket expenses, if any, incurred by such director in
connection  with the  performance of his or her duties.  Each director who shall
serve as a member  of any  Committee  designated  by the Board of  Directors  in
consideration of serving as such shall be entitled to such additional amount per
annum or such fees for attendance at committee  meetings,  or both, as the Board
of Directors may from time to time determine,  together with  reimbursement  for
the reasonable  out-of-pocket expenses, if any, incurred by such director in the
performance of his or her duties.  Nothing  contained in this Section 2.14 shall
preclude any director from serving the  Corporation or its  subsidiaries  in any
other capacity and receiving proper compensation. [Section 141(h).]

     Section  2.15.  Reliance on Accounts  and  Reports,  etc.  A director, or a
                     -----------------------------------------
member of any  Committee  designated  by the Board of  Directors  shall,  in the
performance  of his or her duties,  be fully  protected in relying in good faith
upon the records of the Corporation and upon information,  opinions,  reports or
statements presented to the Corporation by any of the Corporation's  officers or
employees,  or Committees designated by the Board of Directors,  or by any other
person as to the matters the member  reasonably  believes  are within such other
person's  professional  or  expert  competence  and who has been  selected  with
reasonable care by or on behalf of the Corporation. [Section 141(e).]

     Section 2.16. Honorary Directors.  The Board of Directors may, by vote at a
                   ------------------
regularly  held  meeting,  appoint at its  discretion  individuals  as  Honorary
Directors to serve for such period of time and with such  compensation  as shall
be fixed by the Board of Directors.  Individuals appointed as Honorary Directors
shall have the right to attend regularly  scheduled Board of Directors  meetings
but shall not have the right to cast a vote.


                                   ARTICLE III

                      EXECUTIVE COMMITTEE, AUDIT COMMITTEE,
                   COMPENSATION COMMITTEE AND OTHER COMMITTEES

     Section  3.01.  How  Constituted.  The  Board of  Directors  shall  have an
                     ----------------
Executive Committee, an Audit Committee and a Compensation Committee,  each such
Committee  to consist of such  number of  directors  as from time to time may be
fixed by the Board of  Directors  in  accordance  with this  Section  3.01.  The
Executive  Committee  shall  consist  of  three  or more  directors.  The  Audit
Committee and Compensation Committee shall each consist of three or more outside
directors, with each Audit Committee member having such level of independence as
shall be deemed necessary by the Board of Directors.  The Board of Directors may
designate  one or more other  Committees,  each of which  shall  consist of such
number of directors as from time to time may be fixed by the Board of Directors.
The Board of Directors may designate one or more directors as alternate  members
of any Committee,  who may replace any absent or

                                       7
<PAGE>


disqualified  member or members at any  meeting of such  Committee.  Thereafter,
members (and alternate  members,  if any) of each Committee may be designated at
the annual  meeting of the Board of  Directors.  Any  Committee,  other than the
Executive  Committee,   Audit  Committee  and  Compensation  Committee,  may  be
abolished or  re-designated  from time to time by the Board of  Directors.  Each
member (and each alternate  member) of any Committee  (whether  designated at an
annual  meeting of the Board of  Directors  or to fill a vacancy  or  otherwise)
shall hold office until his or her successor shall have been designated or until
he or she  shall  cease to be a  director,  or until his or her  earlier  death,
resignation or removal. [Section 141(c).]

     Section 3.02.  Powers;  Duties and  Responsibilities.  During the intervals
                    -------------------------------------
between the meetings of the Board of Directors, the Executive Committee,  except
as otherwise  provided in this Section 3.02, shall have and may exercise all the
powers  and  authority  of the  Board  of  Directors  in the  management  of the
property,  affairs  and  business  of the  Corporation,  including  the power to
declare  dividends  and to  authorize  the  issuance  of  stock.  The  Executive
Committee  shall,  in  addition,  act  as  the  corporate  governance/nominating
committee to advise the Board of Directors (as a whole) on corporate  governance
matters, to develop policies on the size and composition of the Board, to review
possible candidates for Board membership,  to perform Board evaluations,  and to
recommend a slate of nominees to the Board with respect to  nominations  for the
Board.  The  Executive  Committee  may not  recommend  any  person to serve as a
director  after  he or she has  passed  his or her  72nd  birthday,  unless  the
Committee has voted (in its capacity as the nominating committee),  on an annual
basis, to waive, or continue to waive,  the mandatory  retirement of such person
as a director of the Corporation.

     The Audit  Committee  shall  have the power and  authority  of the Board of
Directors to perform the following duties:

             (a)  Review the recommendation of senior management of the
          Corporation as to the selection,retention or discharge of the
          independent certified public accountants to serve as the independent
          auditors of the Corporation for each fiscal year of the Corporation
          and report to the full Board of Directors the agreement or
          disagreement by the Committee with such recommendation;

             (b)  Review with the independent auditors and the Corporate Audit
          Department of the Corporation the scope of the separate audits to be
          performed by such auditors and such Department for each fiscal year of
          the Corporation and report to the full Board of Directors the
          agreement or disagreement by the Committee with the scope of each
          audit;

             (c)  Review with the independent auditors and senior management of
          the Corporation significant proposed changes in the accounting
          policies of the Corporation;

             (d)  Review with the independent auditors and senior management of
          the Corporation the annual financial statements of the Corporation and
          report on the same to the full Board of Directors;

                                       8
<PAGE>


             (e)  Review with the independent auditors, senior management and
          Corporate Audit Department of the Corporation the adequacy of the
          financial and administrative controls, procedures and practices of
          the Corporation;

             (f)  Review the fees of the independent auditors of the Corporation
          and the scope of management advisory services to be performed by such
          auditors;

             (g)  Perform such other duties as may otherwise be related to the
          foregoing duties or as may be established from time to time by the
          Board of Directors.

     The Compensation  Committee shall have the power and authority of the Board
of Directors to perform the following duties:

             (a)  Develop guidelines and review the compensation and performance
          of officers of the Corporation and review and approve the compensation
          for the Chief Executive Officer on behalf of the Board of Directors;

             (b)  Serve as the Option Committee for the Board of Directors with
          the power and authority to establish criteria for the granting of
          options to the officers and other employees of the Corporation and to
          review and approve the granting of options in accordance with such
          criteria;

             (c)  Develop plans for managerial succession for the Corporation;

             (d)  Review major organizational and staffing matters; and

             (e)  Perform such other duties as may otherwise be related to the
          foregoing duties or as may be established from time to time by the
          Board of Directors.

     Each  Committee,  other than the Executive  Committee,  Audit Committee and
Compensation Committee, except as otherwise provided in this section, shall have
and may  exercise  such powers of the Board of  Directors  as may be provided by
resolution  or  resolutions  of the Board of  Directors.  Neither the  Executive
Committee,  the Audit Committee or the Compensation Committee nor any such other
Committee shall have the power or authority:

             (a)  to amend the Certificate of Incorporation (except that a
          Committee may, to the extent authorized in the resolution or
          resolutions providing for the issuance of shares of stock adopted by
          the Board of Directors as provided in Section 151(a) of the General
          Corporation Law, fix the designations and any of the preferences or
          rights of such shares relating to dividends, redemption, dissolution,
          any distribution of assets of the Corporation or the conversion into,
          or the exchange of such shares for, shares of any other class or
          classes or any other series of the same or any other class or classes
          of stock of the Corporation or fix the number of shares of any series
          of stock or authorize the increase or decrease of the shares of any
          series);


                                       9
<PAGE>

             (b)  to adopt an agreement of merger or consolidation;

             (c)  to recommend to the stockholders the sale, lease or exchange
          of all or substantially all of the Corporation's property and assets;

             (d)  to recommend to the stockholders a dissolution of the
          Corporation or a revocation of dissolution; or

             (e)  to amend the By-Laws of the Corporation.  [Section 141(c).]

     Section  3.03.  Proceedings.  The  Chairman  of  each  Committee  shall  be
                     -----------
designated  by the Board of Directors.  Each  Committee may fix its own rules of
procedure  and may meet at such place (within or without the State of Delaware),
at such time and upon such notice,  if any, as it shall  determine  from time to
time or as may be required by the Board of Directors.  Each Committee shall keep
minutes of its  proceedings  and shall report such  proceedings  to the Board of
Directors  at the  meeting of the Board of  Directors  next  following  any such
proceedings.

     Section  3.04.  Quorum  and Manner of  Acting.  Except as may be  otherwise
                     -----------------------------
provided in the  resolution  creating  such  Committee,  at all  meetings of any
Committee the presence of members (or alternate members) constituting a majority
of the total  authorized  membership of such Committee shall constitute a quorum
for the transaction of business.  The act of the majority of the members present
at any meeting at which a quorum is present shall be the act of such  Committee.
Any  action  required  or  permitted  to be  taken  at any  meeting  of any such
Committee may be taken without a meeting, if all members of such Committee shall
consent to such  action in writing and such  writing or writings  are filed with
the  minutes  of the  proceedings  of the  Committee.  The  members  of any such
Committee  shall act only as a  Committee,  and the  individual  members of such
Committee shall have no power as such. [Section 141(c), (f).]

     Section  3.05.  Action by  Telephonic  Communications.  Except as otherwise
                     -------------------------------------
provided by the  applicable  Committee or by the Board of Directors,  members of
any  Committee  may  participate  in a  meeting  of such  Committee  by means of
conference telephone or similar  communications  equipment by means of which all
persons participating in the meeting can hear each other, and participation in a
meeting pursuant to this provision shall  constitute  presence in person at such
meeting. [Section 141(i).]

     Section  3.06.   Absent  or  Disqualified   Members.   In  the  absence  or
                      ----------------------------------
disqualification  of a member of any  Committee,  the member or members  thereof
present at any meeting and not disqualified from voting,  whether or not he, she
or they constitute a quorum, may unanimously appoint another qualified member of
the Board of  Directors to act at the meeting in the place of any such absent or
disqualified member. [Section 141(c).]

     Section 3.07.  Resignations.  Any member (and any alternate  member) of any
                    ------------
Committee may resign at any time by delivering a written notice of  resignation,
signed by such member,  to the Chairman or the Chief Executive  Officer.  Unless
otherwise specified therein, such resignation shall take effect upon delivery.

                                       10
<PAGE>




     Section  3.08.  Removal.  Any  member  (and any  alternate  member)  of any
                     -------
Committee  may be removed  from his or her  position  as a member (or  alternate
member, as the case may be) of such Committee at any time, either for or without
cause, by the Board of Directors.

     Section 3.09.  Vacancies.  If any vacancy shall occur in any Committee,  by
                    ---------
reason of  disqualification,  death,  resignation,  removal  or  otherwise,  the
remaining  members (and any alternate  members)  shall  continue to act, and any
such vacancy may be filled by the Board of Directors.


                                   ARTICLE IV

                                    OFFICERS

     Section 4.01.  Number.  The officers of the Corporation shall be a Chairman
                    ------
of the Board, a President,  a Secretary,  a Treasurer and such other officers as
the Board of Directors may appoint,  including one or more Vice  Presidents  and
one or more Assistant Secretaries and Assistant  Treasurers,  who shall exercise
such powers and perform such duties and have such titles as shall be  determined
from time to time by the Board of  Directors  or as  otherwise  provided  in the
By-Laws.  The Board of  Directors  shall  designate  an  officer to be the Chief
Executive  Officer of the  Corporation  and may  designate any officer to be the
Chief  Operating  Officer or Chief  Financial  Officer of the  Corporation.  Any
number of  offices  may be held by the same  person  unless the  Certificate  of
Incorporation or these By-Laws provide otherwise. [Section 142 (a) , (b).]

     Section  4.02.  Election.  Unless  otherwise  determined  by the  Board  of
                     --------
Directors,  the  officers  of the  Corporation  shall be elected by the Board of
Directors at the annual meeting of the Board of Directors,  and shall be elected
to hold  office  until  the  next  succeeding  annual  meeting  of the  Board of
Directors. In the event of the failure to elect officers at such annual meeting,
officers  may be  elected  at any  regular  or  special  meeting of the Board of
Directors.  Each officer  shall hold office until his or her  successor has been
elected  and  qualified,  or until  his or her  earlier  death,  resignation  or
removal. [Section 142(b).]

     Section  4.03.  Salaries.  The  salaries of all  officers and agents of the
                     --------
Corporation  shall be  fixed by the  Board of  Directors,  the  Chief  Executive
Officer or such other persons to whom the  authority to fix such salaries  shall
be  delegated  by the Board of  Directors  or the Chief  Executive  Officer.  No
officer  shall be prevented  from  receiving a salary or other  compensation  by
reason of the fact that the officer is also a director of the Corporation.

     Section  4.04.  Removal  and  Resignation;  Vacancies.  Any  officer may be
                     -------------------------------------
removed  for or without  cause at any time by the Board of  Directors  or by the
Chief  Executive  Officer.  Any officer may resign at any time by  delivering  a
written notice of resignation, signed by such officer, to the Board of Directors
or the  Chief  Executive  Officer.  Unless  otherwise  specified  therein,  such
resignation shall take effect upon delivery. Any vacancy occurring in any office
of

                                       11
<PAGE>

the Corporation by death, resignation,  removal or otherwise, shall be filled
by the Board of Directors or by the Chief Executive  Officer.  [Section  142(b),
(e).]

     Section  4.05.  Authority  and  Duties of  Officers.  The  officers  of the
                     -----------------------------------
Corporation shall have such authority and shall exercise such powers and perform
such duties as may be specified in these By-Laws,  except that in any event each
officer shall exercise such powers and perform such duties as may be required by
law. [Section 142(a).]

     Section 4.06.  Chairman.  The Chairman shall preside at all meetings of the
                    --------
stockholders  and the Board of  Directors  and shall  exercise  such  powers and
perform such other duties as shall be determined  from time to time by the Board
of Directors.

     Section 4.07. President.  The President shall have general supervision over
                   ---------
the business of the Corporation,  subject,  however, to the control of the Board
of Directors, any duly authorized Committee designated by the Board of Directors
and the Chief Executive  Officer (if not the President).  The President may sign
and execute in the name of the Corporation deeds,  mortgages,  bonds,  contracts
and other instruments except in cases in which the signing and execution thereof
shall be expressly  delegated  by the Board of Directors or by these  By-Laws to
some other officer or agent of the  Corporation  or shall be required by statute
otherwise to be signed or executed and, in general,  the President shall perform
all duties  incident to the office of President of a corporation  and such other
duties as may from time to time be  assigned  to the  President  by the Board of
Directors and the Chief Executive Officer (if not the President).

     Section  4.08.  Vice  Presidents.  At the  request  of the Chief  Executive
                     ----------------
Officer,  or, in the Chief Executive  Officer's  absence,  at the request of the
Board  of  Directors,  the  Vice  Presidents  shall  (in  such  order  as may be
designated by the Chief  Executive  Officer or the Board of Directors or, in the
absence of any such designation,  the most senior Vice President based on title)
perform all of the duties of the President and, in so performing, shall have all
the powers of, and be subject to all restrictions upon, the President.  Any Vice
President may sign and execute in the name of the Corporation deeds,  mortgages,
bonds, contracts or other instruments,  except in cases in which the signing and
execution  thereof shall be expressly  delegated by the Board of Directors or by
these  By-Laws to some other  officer or agent of the  Corporation,  or shall be
required by statute otherwise to be signed or executed,  and each Vice President
shall  perform  such other  duties as from time to time may be  assigned to such
Vice President by the Board of Directors or by the Chief Executive Officer.

     Section 4.09.  Secretary.  The  Secretary  shall attend all meetings of the
                    ---------
stockholders  and the Board of Directors and shall record all the proceedings of
such meetings in a book or books to be kept for that purpose,  and shall perform
like duties for the  Committees of the Board of Directors,  when  required.  The
Secretary  shall  give,  or  cause  to be  given,  all  notices  to be  given in
accordance with these By-Laws or as required by law and shall perform such other
duties as may be prescribed by the Board of Directors or by the Chief  Executive
Officer.  The  Secretary  or an  Assistant  Secretary,  if any,  may  attest all
instruments signed by the Chairman,  the Chief Executive Officer, the President,
any Vice  President or any other  authorized  officers of the  Corporation.  The
Secretary  shall have charge of the stock  books and ledgers of the  Corporation


                                       12
<PAGE>


and all the  books,  records  and  papers  of the  Corporation  relating  to its
organization  and management,  shall see that the reports,  statements and other
documents required by statute are properly kept and filed and, in general, shall
perform all duties incident to the office of Secretary of a corporation and such
other duties as may from time to time be assigned to the  Secretary by the Board
of Directors or by the Chief Executive Officer.

     4.10.  Treasurer.  The  Treasurer  shall have charge and custody of, and be
            ---------
responsible for, all funds, securities and notes of the Corporation; receive and
give  receipts  for moneys due and payable to the  Corporation  from any sources
whatsoever;  deposit all such moneys and valuable effects in the name and to the
credit of the Corporation in such depositories as may be designated by the Board
of Directors,  the Chief  Executive  Officer,  the Treasurer or by any person to
whom such power to designate is delegated by the Board of  Directors,  the Chief
Executive Officer or the Treasurer; against proper vouchers, cause such funds to
be  disbursed  by  checks  or  drafts  on  the  authorized  depositories  of the
Corporation  signed  in such  manner  as shall  be  determined  by the  Board of
Directors or the Chief Executive  Officer and be responsible for the accuracy of
the amounts of all moneys so disbursed;  regularly  enter or cause to be entered
in books or other records  maintained for the purpose full and adequate  account
of all moneys  received  or paid for the  account of the  Corporation;  have the
right to require from time to time reports or statements giving such information
as the Treasurer  may desire with respect to any and all financial  transactions
of the Corporation from the officers or agents  transacting the same;  render to
the Chief  Executive  Officer  or the  Board of  Directors,  whenever  the Chief
Executive  Officer or the Board of Directors  shall  require the Treasurer so to
do,  an  account  of  the  financial  condition  of the  Corporation  and of all
financial  transactions of the Corporation;  exhibit at all reasonable times the
records and books of account to any of the  directors  upon  application  at the
office of the  Corporation  where such records and books are kept;  disburse the
funds of the  Corporation  as  ordered by the Board of  Directors  and the Chief
Executive Officer; and, in general, perform all duties incident to the office of
Treasurer  of a  corporation  and such other  duties as may from time to time be
assigned  to the  Treasurer  by the Board of  Directors  or the Chief  Executive
Officer.

     Section 4.11.  Assistant  Secretaries and Assistant  Treasurers.  Assistant
                    ------------------------------------------------
Secretaries  and  Assistant  Treasurers  shall  perform  such duties as shall be
assigned to them by the Secretary or by the Treasurer,  respectively,  or by the
Board of Directors or by the Chief Executive Officer.

     Section  4.12.  Security.  The Board of Directors  may require any officer,
                     --------
agent or  employee  of the  Corporation  to provide  security  for the  faithful
performance of his or her duties, in such amount and of such character as may be
determined from time to time by the Board of Directors. [Section 142(c).]


                                    ARTICLE V

                                  CAPITAL STOCK

     Section 5.01.  Certificates of Stock;  Uncertificated Shares. The shares of
                    ---------------------------------------------
the Corporation shall be represented by certificates, provided that the Board of
Directors may provide by


                                       13
<PAGE>


resolution  or  resolutions  that some or all of any or all classes or series of
the stock of the Corporation shall be uncertificated shares. Any such resolution
shall not apply to shares represented by a certificate until each certificate is
surrendered  to  the  Corporation.   Notwithstanding  the  adoption  of  such  a
resolution by the Board of Directors,  every holder of stock in the  Corporation
represented  by  certificates  and upon request  every holder of  uncertificated
shares shall be entitled to have a certificate  signed by, or in the name of the
Corporation,  by the  Chairman,  the President or a Vice  President,  and by the
Treasurer or an Assistant Treasurer or the Secretary or an Assistant  Secretary,
representing  the  number  of  shares   registered  in  certificate  form.  Such
certificate  shall be in such form as the Board of Directors may  determine,  to
the extent  consistent with applicable law, the Certificate of Incorporation and
these By-Laws. [Section 158.]

     Section  5.02.  Signatures;  Facsimile.  All  of  such  signatures  on  the
                     ----------------------
certificate  referred to in Section  5.01 of these  By-Laws may be a  facsimile,
engraved  or  printed,  to the extent  permitted  by law.  In case any  officer,
transfer  agent or registrar who has signed,  or whose  facsimile  signature has
been placed upon a certificate  shall have ceased to be such  officer,  transfer
agent or registrar  before such  certificate is issued,  it may be issued by the
Corporation  with the same  effect as if he or she were such  officer,  transfer
agent or registrar at the date of issue. [Section 158.]

     Section  5.03.  Lost,  Stolen  or  Destroyed  Certificates.  The  Board  of
                     ------------------------------------------
Directors  may  direct  that  a new  certificate  be  issued  in  place  of  any
certificate  theretofore  issued by the  Corporation  alleged to have been lost,
stolen  or  destroyed,  upon  delivery  to  the  Board  of  Directors  of  proof
satisfactory to the Board of Directors of such loss,  theft or destruction.  The
Board of  Directors  may  require  the owner of such lost,  stolen or  destroyed
certificate,  or his legal  representative,  to  advertise  such loss,  theft or
destruction in such manner as the Board of Directors may require and to give the
Corporation a bond sufficient to indemnify it against any claim that may be made
against it on account of the  alleged  loss,  theft or  destruction  of any such
certificate or the issuance of any such new certificate. [Section 167.]

     Section 5.04.  Transfer of Stock.  Upon surrender to the Corporation or the
                    -----------------
transfer agent of the Corporation of a certificate for shares,  duly endorsed or
accompanied  by appropriate  evidence of succession,  assignment or authority to
transfer,  the Corporation  shall issue a new certificate to the person entitled
thereto,  cancel the old certificate and record the transaction  upon its books.
Subject to the provisions of the Certificate of Incorporation and these By-Laws,
the Board of Directors may prescribe such additional rules and regulations as it
may deem appropriate relating to the issue,  transfer and registration of shares
of the Corporation. [Section 151(f).]

     Section 5.05. Record Date. In order to determine the stockholders  entitled
                   -----------
to  notice  of or to vote at any  meeting  of  stockholders  or any  adjournment
thereof, the Board of Directors may fix, in advance, a record date, which record
date shall not precede the date on which the  resolution  fixing the record date
is adopted by the Board of Directors, and which shall not be more than sixty nor
less  than  ten  days  before  the  date of such  meeting.  A  determination  of
stockholders  of  record  entitled  to  notice  of or to  vote at a  meeting  of
stockholders shall apply to

                                       14
<PAGE>


any adjournment of the meeting,  provided,  however, that the Board of Directors
may fix a new record date for the adjourned meeting.

     In order that the  Corporation may determine the  stockholders  entitled to
receive payment of any dividend or other distribution or allotment of any rights
of the  stockholders  entitled to exercise  any rights in respect of any change,
conversion or exchange of stock,  or for the purpose of any other lawful action,
the Board of  Directors  may fix a record  date,  which  record  date  shall not
precede  the date upon which the  resolution  fixing the record date is adopted,
and which record date shall be not more than sixty days prior to such action. If
no record date is fixed,  the record date for determining  stockholders  for any
such purpose  shall be at the close of business on the day on which the Board of
Directors adopts the resolution relating thereto. [Section 213.]

     Section  5.06.  Registered  Stockholders.  Prior  to  due  surrender  of  a
                     ------------------------
certificate  for  registration  of  transfer,  the  Corporation  may  treat  the
registered  owner as the person  exclusively  entitled to receive  dividends and
other  distributions,  to vote, to receive  notice and otherwise to exercise all
the  rights  and  powers  of  the  owner  of  the  shares  represented  by  such
certificate,  and the Corporation  shall not be bound to recognize any equitable
or legal claim to or  interest  in such shares on the part of any other  person,
whether or not the  Corporation  shall have  notice of such claim or  interests.
Whenever any transfer of shares shall be made for collateral  security,  and not
absolutely,  it shall be so  expressed in the entry of the transfer if, when the
certificates  are presented to the  Corporation  for transfer or  uncertificated
shares are  requested to be  transferred,  both the  transferor  and  transferee
request the Corporation to do so. [Section 159.]

     Section  5.07.  Transfer  Agent and  Registrar.  The Board of Directors may
                     ------------------------------
appoint one or more transfer agents and one or more registrars,  and may require
all certificates  representing shares to bear the signature of any such transfer
agents or registrars.


                                   ARTICLE VI

                                 INDEMNIFICATION

     Section 6.01.  Nature of Indemnity.  The  Corporation  shall  indemnify any
                    -------------------
person  who  was or is a  party  or is  threatened  to be  made a  party  to any
threatened,  pending or completed  action,  suit or  proceeding,  whether civil,
criminal,  administrative or investigative, by reason of the fact that he or she
is or was or has agreed to become a director or officer of the  Corporation,  or
is or was serving or has agreed to serve at the request of the  Corporation as a
director or officer, of another corporation,  partnership,  joint venture, trust
or other  enterprise,  or by reason of any action  alleged to have been taken or
omitted in such capacity,  and may indemnify any person who was or is a party or
is threatened to be made a party to such an action, suit or proceeding by reason
of the fact that he or she is or was or has  agreed to  become  an  employee  or
agent of the  Corporation,  or is or was  serving  or has agreed to serve at the
request of the  Corporation  as an  employee  or agent of  another  corporation,
partnership,   joint  venture,  trust  or  other  enterprise,  against  expenses
(including  attorneys'  fees),  judgments,  fines and amounts paid in settlement
actually  and  reasonably  incurred  by him or  her or on his or her  behalf  in
connection with such

                                       15
<PAGE>


action,  suit or proceeding and any appeal therefrom,  if he or she (x) acted in
good faith and in a manner he or she reasonably believed to be in or not opposed
to the best interests of the  Corporation  and, in the case of any such employee
or agent,  in a manner he or she  reasonably  believed to be not in violation of
any  policies or  directives  of the  Corporation,  and (y) with  respect to any
criminal  action or  proceeding  had no  reasonable  cause to believe his or her
conduct was unlawful;  except that in the case of an action or suit by or in the
right  of  the  Corporation  to  procure  a  judgment  in  its  favor  (i)  such
indemnification  shall  be  limited  to  expenses  (including  attorneys'  fees)
actually and reasonably  incurred by such person in the defense or settlement of
such action or suit, and (ii) no indemnification shall be made in respect of any
claim,  issue or matter as to which such person  shall have been  adjudged to be
liable to the Corporation  unless and only to the extent that the Delaware Court
of  Chancery  or the  court in which  such  action  or suit  was  brought  shall
determine upon  application  that,  despite the adjudication of liability but in
view of all the  circumstances of the case, such person is fairly and reasonably
entitled to indemnity for such expenses  which the Delaware Court of Chancery or
such other court shall deem proper. The indemnification  under this Section 6.01
shall apply to all  directors  and  officers of the  Corporation  who sit on the
boards of directors of non-profit corporations in keeping with the Corporation's
philosophy.

     The  termination  of any action,  suit or  proceeding  by judgment,  order,
settlement,  conviction,  or upon a plea of nolo  contendere or its  equivalent,
shall not, of itself,  create a presumption  that the person did not act in good
faith  and in a  manner  which  he or she  reasonably  believed  to be in or not
opposed to the best  interests  of the  Corporation,  and,  with  respect to any
criminal action or proceeding,  had reasonable cause to believe that his conduct
was unlawful.

     Section 6.02.  Successful Defense. To the extent that a director,  officer,
                    ------------------
employee  or agent of the  Corporation  has been  successful  on the  merits  or
otherwise in defense of any action,  suit or  proceeding  referred to in Section
6.01 of these By-Laws or in defense of any claim, issue or matter therein, he or
she shall be indemnified against expenses  (including  attorneys' fees) actually
and reasonably incurred by him or her in connection therewith.

     Section  6.03.   Determination   That   Indemnification   Is  Proper.   Any
                      ---------------------------------------------------
indemnification  of a director or officer of the Corporation  under Section 6.01
of these By-Laws  (unless  ordered by a court) shall be made by the  Corporation
unless a determination is made that  indemnification  of the director or officer
is not proper in the circumstances  because he or she has not met the applicable
standard  of  conduct  set  forth  in  Section  6.01  of  these   By-Laws.   Any
indemnification of an employee or agent of the Corporation under Section 6.01 of
these By-Laws (unless ordered by a court) may be made by the Corporation  upon a
determination  that  indemnification  of the  employee or agent is proper in the
circumstances  because he or she has met the applicable  standard of conduct set
forth in Section 6.01 of these By-Laws. Any such determination shall be made (i)
by a majority vote of the directors who are not parties to such action,  suit or
proceeding,  even  though  less  than a  quorum,  or (ii) if  there  are no such
directors,  or if such directors so direct,  by  independent  legal counsel in a
written opinion, or (iii) by the stockholders.

     Section 6.04. Advance Payment of Expenses.  Expenses (including  attorneys'
                   ---------------------------
fees)  incurred  by a  director  or officer in  defending  any civil,  criminal,
administrative or investigative

                                       16
<PAGE>

action,  suit or proceeding  shall be paid by the  Corporation in advance of the
final  disposition  of  such  action,  suit or  proceeding  upon  receipt  of an
undertaking  by or on behalf of the  director or officer to repay such amount if
it  shall  ultimately  be  determined  that  he or  she is  not  entitled  to be
indemnified  by the  Corporation  as authorized  in this Article.  Such expenses
(including  attorneys'  fees)  incurred by other  employees and agents may be so
paid upon such terms and  conditions,  if any, as the Board of  Directors  deems
appropriate.  The Board of Directors may authorize the Corporation's  counsel to
represent  such  director,  officer,  employee or agent in any  action,  suit or
proceeding,  whether or not the  Corporation is a party to such action,  suit or
proceeding.

     Section 6.05. Procedure for Indemnification of Directors and Officers.  Any
                   -------------------------------------------------------
indemnification  of a director or officer of the Corporation under Sections 6.01
and 6.02 of these  By-Laws,  or  advance of costs,  charges  and  expenses  to a
director or officer under Section 6.04 of these By-Laws, shall be made promptly,
and in any event within thirty days, upon the written request of the director or
officer.  If a determination  by the Corporation that the director or officer is
entitled  to  indemnification  pursuant  to this  Article is  required,  and the
Corporation  fails  to  respond  within  sixty  days to a  written  request  for
indemnity, the Corporation shall be deemed to have approved such request. If the
Corporation  denies a written  request for indemnity or advancement of expenses,
in whole or in part,  or if payment in full pursuant to such request is not made
within thirty days, the right to  indemnification or advances as granted by this
Article  shall  be  enforceable  by the  director  or  officer  in any  court of
competent jurisdiction.  Such person's costs and expenses incurred in connection
with  successfully  establishing  his right to  indemnification,  in whole or in
part, in any such action shall also be indemnified by the Corporation.  It shall
be a defense to any such action (other than an action brought to enforce a claim
for the  advance of costs,  charges and  expenses  under  Section  6.04 of these
By-Laws where the required undertaking, if any, has been received by or tendered
to the  Corporation)  that the  claimant has not met the standard of conduct set
forth in Section 6.01 of these  By-Laws,  but the burden of proving such defense
shall be on the Corporation.  Neither the failure of the Corporation  (including
its Board of Directors,  its independent legal counsel, and its stockholders) to
have  made a  determination  prior  to the  commencement  of  such  action  that
indemnification  of the claimant is proper in the  circumstances  because he has
met the  applicable  standard  of  conduct  set forth in  Section  6.01 of these
By-Laws,  nor the fact  that  there  has  been an  actual  determination  by the
Corporation  (including its Board of Directors,  its independent  legal counsel,
and its stockholders) that the claimant has not met such applicable  standard of
conduct,  shall be a defense  to the  action or  create a  presumption  that the
claimant has not met the applicable standard of conduct.

     Section  6.06.  Survival;  Preservation  of  Other  Rights.  The  foregoing
                     ------------------------------------------
indemnification  provisions  shall  be  deemed  to  be a  contract  between  the
Corporation  and each  director,  officer,  employee and agent who serves in any
such  capacity  at any  time  while  these  provisions  as well as the  relevant
provisions  of the  General  Corporation  Law are in  effect  and any  repeal or
modification thereof shall not affect any right or obligation then existing with
respect to any state of facts then or previously existing or any action, suit or
proceeding  previously or thereafter  brought or threatened based in whole or in
part upon any such state of facts.  Such a "contract

                                       17
<PAGE>


right" may not be modified  retroactively  without the consent of such director,
officer, employee or agent.

     The  indemnification  provided  by this  Article  VI  shall  not be  deemed
exclusive of any other rights to which those  indemnified  may be entitled under
any By-Law,  agreement,  vote of  stockholders  or  disinterested  directors  or
otherwise, both as to action in his or her official capacity and as to action in
another  capacity  while holding such office,  and shall continue as to a person
who has ceased to be a director,  officer,  employee or agent and shall inure to
the benefit of the heirs, executors and administrators of such a person.

     Section  6.07.  Insurance.   The  Corporation  may  purchase  and  maintain
                     ---------
insurance  on  behalf  of any  person  who is or was or has  agreed  to become a
director or officer of the  Corporation,  or is or was serving at the request of
the  Corporation as a director or officer of another  corporation,  partnership,
joint venture,  trust or other enterprise against any liability asserted against
him or her  and  incurred  by him  or her or on his or her  behalf  in any  such
capacity,  or  arising  out of his or her  status  as such,  whether  or not the
Corporation  would have the power to indemnify him or her against such liability
under the provisions of this Article,  provided that such insurance is available
on acceptable terms, which  determination  shall be made by a vote of a majority
of the entire Board of Directors.

     Section 6.08. Severability.  If this Article or any portion hereof shall be
                   ------------
invalidated  on any  ground by any  court of  competent  jurisdiction,  then the
Corporation  shall  nevertheless  indemnify  each  director  or officer  and may
indemnify  each employee or agent of the  Corporation  as to costs,  charges and
expenses  (including  attorneys'  fees)  judgments,  fines and  amounts  paid in
settlement  with  respect to any  action,  suit or  proceeding,  whether  civil,
criminal,  administrative  or  investigative,  including  an action by or in the
right of the  Corporation,  to the fullest  extent  permitted by any  applicable
portion of this Article that shall not have been  invalidated and to the fullest
extent permitted by applicable law.


                                   ARTICLE VII

                               GENERAL PROVISIONS

     Section 7.01.  Dividends.  Subject to any applicable  provisions of law and
                    ---------
the Certificate of  Incorporation,  dividends upon the shares of the Corporation
may be declared by the Board of Directors  at any regular or special  meeting of
the Board of Directors and any such dividend may be paid in cash,  property,  or
shares of the Corporation's capital stock.

     A member of the Board of Directors, or a member of any Committee designated
by the Board of Directors shall be fully protected in relying in good faith upon
the records of the Corporation and upon such information,  opinions,  reports or
statements presented to the Corporation by any of its officers or employees,  or
Committees of the Board of  Directors,  or by any other person as to matters the
director  reasonably  believes are within such other  person's  professional  or
expert competence and who has been selected with reasonable care by or on

                                       18
<PAGE>


behalf of the Corporation, as to the value and amount of the assets, liabilities
and/or net  profits of the  Corporation,  or any other  facts  pertinent  to the
existence  and  amount of surplus or other  funds  from  which  dividends  might
properly be declared and paid. [Sections 172, 173.]

     Section  7.02.  Reserves.  There  may be set  aside out of any funds of the
                     --------
Corporation  available for dividends  such sum or sums as the Board of Directors
from time to time,  in its absolute  discretion,  thinks  proper as a reserve or
reserves to meet  contingencies  or for repairing or maintaining any property of
the  Corporation or for such other purpose as the Board of Directors shall think
conducive to the  interest of the  Corporation,  and the Board of Directors  may
similarly modify or abolish any such reserve. [Section 171.]

     Section 7.03. Execution of Instruments.  The Board of Directors,  except as
                   ------------------------
otherwise  provided  in  these  By-Laws,   may  prospectively  or  retroactively
authorize any officer or officers,  employee or employees or agent or agents, in
the  name and on  behalf  of the  Corporation,  to enter  into any  contract  or
agreement or execute and deliver any instrument,  including  checks,  drafts and
other  orders for the  payment  of moneys  out of the funds of the  Corporation,
promissory  notes,  bonds or other evidences of indebtedness of the Corporation,
endorsements,  assignments,  transfers,  stock  powers or other  instruments  of
transfer of stock or other  securities  belonging to and/or standing in the name
of the Corporation, and any other documents requiring the execution by or in the
name of the  Corporation,  and any such  authority may be general or confined to
specific instances, or otherwise limited.

     Section  7.04.   Corporate   Indebtedness.   The  Board  of  Directors  may
                      ------------------------
prospectively  or  retroactively  authorize the Chief  Executive  Officer or any
other officer, employee or agent of the Corporation to effect loans and advances
at any  time  for the  Corporation  from  any  banks,  trust  company  or  other
institution,  or from any firm, corporation or individual,  and, when authorized
by the Board of Directors so to do, may pledge and  hypothecate  or transfer any
securities or other  property of the  Corporation as security for any such loans
or advances.  Such authority  conferred by the Board of Directors may be general
or confined to specific instances, or otherwise limited.

     Section 7.05.  Fiscal Year. The Board of Directors may determine the fiscal
                    -----------
year of the Corporation and may from time to time change the same.

     Section 7.06.  Seal. The seal of the Corporation  shall be circular in form
                    ----
and shall contain the name of the Corporation, the year of its incorporation and
the words  "Corporate  Seal"  and  "Delaware".  The form of such  seal  shall be
subject to alteration by the Board of Directors. The seal may be used by causing
it or a facsimile thereof to be impressed, affixed or reproduced, or may be used
in any other lawful manner.

     Section 7.07. Books and Records; Inspection. Except to the extent otherwise
                   -----------------------------
required by law, the books and records of the Corporation  shall be kept at such
place or places  within or without the State of  Delaware  as may be  determined
from time to time by the Board of Directors.  Subject to the General Corporation
Law, the Board of Directors  from time to time may  determine  whether,  to what
extent, at what times and places, and under what conditions and regulations, the
accounts, books and papers of the Corporation,  or any of them, shall be open to


                                       19
<PAGE>


the  inspection  of  stockholders;  and no  stockholder  shall have any right to
inspect  any  account,  book or paper of the  Corporation  except  as  expressly
conferred  by  the  General  Corporation  Law or  authorized  by  the  Board  of
Directors.


                                  ARTICLE VIII

                              AMENDMENT OF BY-LAWS

     Section 8.01.  Amendment.  Subject to the provisions of the  Certificate of
                    ---------
Incorporation, these By-Laws may be amended, altered or repealed:

             (a)  by resolution adopted by a majority of the Board of Directors
          at any special or regular meeting of the Board of Directors if, in the
          case of such special meeting only, notice of such amendment,
          alteration or repeal is contained in the notice or waiver of notice of
          such meeting; or

             (b)  at any regular or special meeting of the stockholders if, in
          the case of such special meeting only, notice of such amendment,
          alteration or repeal is contained in the notice or waiver of notice of
          such meeting.  [Section 109(a).]


                                   ARTICLE IX

                                  CONSTRUCTION

     Section 9.01.  Construction.  Whenever in these By-Laws references are made
                    ------------
to the  Certificate  of  Incorporation,  such  references  shall be deemed to be
references to the Certificate of Incorporation,  as the same, at the time of the
adoption of these By-Laws, may have been amended and as the same,  subsequent to
such time, may be amended;  and wherever in these By-Laws references are made to
the By-Laws of the Corporation, such references shall be deemed to be references
to these  By-Laws,  and to the same as they  from  time to time may be  amended.
Wherever in these By-Laws  references are made to the General  Corporation  Law,
such references shall be deemed to be references to the General  Corporation Law
of the State of Delaware.


                                       20
<PAGE>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>3
<FILENAME>0003.txt
<DESCRIPTION>EXHIBIT 11 TO FORM 10-K
<TEXT>


                                                                    EXHIBIT  11
                         AUTOMATIC DATA PROCESSING, INC.
                                AND SUBSIDIARIES
                        CALCULATION OF EARNINGS PER SHARE
                    (In thousands, except per share amounts)

<TABLE>
                                                                                Year ended June 30,
                                                     -----------------------------------------------------------------


                                                      2000            1999          1998          1997            1996
                                                     -----------------------------------------------------------------
<S>                                                 <C>            <C>            <C>          <C>            <C>

BASIC EARNINGS PER SHARE:
Net earnings applicable to common shares            $840,800       $696,840       $608,262      $515,244      $454,747
                                                    ========       ========       ========      ========      ========

Average number of common shares outstanding          626,766        615,630        600,803       588,112       582,861
                                                    ========       ========       ========      ========      ========

Basic earnings per share                            $   1.34       $   1.13       $   1.01      $   0.88      $   0.78
                                                    ========       ========       ========      ========      ========

DILUTED EARNINGS PER SHARE:
Net earnings used in basic earnings per share       $840,800       $696,840       $608,262      $515,244      $454,747
Adjustment for interest (net of tax) - zero coupon
   convertible subordinated notes (5 1/4% yield)       2,912          3,607          7,833        11,302        11,703
                                                    --------       --------        -------      --------      --------

Net earnings used for diluted earnings per share    $843,712       $700,447       $616,095      $526,546      $466,450
                                                    ========       ========       ========      ========      ========


Average number of shares outstanding on a
   diluted basis:
Shares used in calculating basic earnings per share  626,766        615,630        600,803       588,112       582,861
Diluted effect of all stock options outstanding
   after application of treasury stock method         14,823         15,306         13,363        12,633        12,317
Shares assumed to be issued upon conversion of
   Debentures-Zero coupon convertible
   subordinated notes (5 1/4% yield)                   4,509          5,956         14,030        19,372        20,720
                                                ------------   ------------  -------------  ------------   -----------

Average number of shares outstanding on a
   diluted basis                                     646,098        636,892        628,196       620,117       615,898
                                               =============  =============    ===========  ============  ============


Diluted earnings per share                          $   1.31       $   1.10        $  0.98      $   0.85      $   0.76
                                                    ========       ========        =======      ========      ========
</TABLE>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13
<SEQUENCE>4
<FILENAME>0004.txt
<DESCRIPTION>ANNUAL REPORT
<TEXT>



                                                                      Exhibit 13


<TABLE>
<CAPTION>


Selected Financial Data

Automatic Data Processing, Inc. and Subsidiaries



- -----------------------------------------------------------------------------------------------------------
(In thousands, except per share amounts)
Years ended June 30,                2000           1999            1998            1997            1996
                                -----------     -----------     -----------     -----------      ----------

<S>                             <C>             <C>             <C>             <C>              <C>
Total revenues                  $ 6,287,512     $ 5,540,141     $ 4,925,956     $ 4,193,447      $3,613,014

Earnings before income taxes    $ 1,289,600     $ 1,084,500     $   890,717     $   726,439      $  635,321

Net earnings                    $   840,800     $   696,840     $   608,262     $   515,244      $  454,747
                                -----------     -----------     -----------     -----------      ----------
                                -----------     -----------     -----------     -----------      ----------

Basic earnings per share        $      1.34     $      1.13     $      1.01     $       .88      $      .78
Diluted earnings per share      $      1.31     $      1.10     $       .98     $       .85      $      .76

Basic shares outstanding            626,766         615,630         600,803         588,112         582,861
Diluted shares outstanding          646,098         636,892         628,196         620,117         615,898

Cash dividends per share        $    .33875     $      .295     $    .25625     $     .2225      $   .19375

Return on equity                       19.7%           18.7%           20.0%           20.6%           20.3%
                                -----------     -----------     -----------     -----------      ----------

At year end:
Cash, cash equivalents and
   marketable securities        $ 2,452,549     $ 2,169,040     $ 1,673,271     $ 1,516,450      $1,107,323
Working capital                 $ 1,767,784     $   907,864     $   626,063     $   805,797      $  618,409
Total assets before funds held
   for clients                  $ 6,429,927     $ 5,824,820     $ 5,242,867     $ 4,439,293      $3,862,009
Total assets*                   $16,850,816     $12,839,553     $11,787,685     $10,249,089      $8,884,138
Long-term debt                  $   132,017     $   145,765     $   192,063     $   402,088      $  405,157
Shareholders' equity            $ 4,582,818     $ 4,007,941     $ 3,439,447     $ 2,689,415      $2,309,468
                                -----------     -----------     -----------     -----------      ----------
                                -----------     -----------     -----------     -----------      ----------
- -----------------------------------------------------------------------------------------------------------

</TABLE>


1999 data includes  non-recurring  charges  totaling  approximately  $17 million
(after-tax),  or $.03  per  share,  associated  with  certain  acquisitions  and
dispositions.

*Prior years' data has been restated.

<PAGE>

Management's Discussion and Analysis

Operating Results

Revenues and earnings reached record levels during each of the past three fiscal
years. During fiscal '00 revenues increased 13% to almost $6.3 billion. Prior to
non-recurring  charges  in '99,  pre-tax  earnings  increased  21%  and  diluted
earnings per share  increased  16% to $1.31.  During fiscal '99 the Company sold
several  businesses and decided to exit several other  businesses and contracts.
The Company also recorded  transaction  costs and other  adjustments  related to
Employer Services'  acquisition of Vincam. The combination of these transactions
resulted in  non-recurring  charges of $0.03 in fiscal '99. Fiscal '00 was ADP's
39th consecutive year of double-digit earnings per share growth since becoming a
public company in 1961.

      Revenues and revenue growth by ADP's major business units are shown below:



                                Revenues                    Revenue Growth
- -------------------------------------------------------------------------------
                           Years Ended June 30,          Years Ended June 30,
                     ----------------------------------------------------------
(In Millions)           2000       1999       1998     2000      1999      1998
                     -----------------------------   --------------------------

Employer Services     $3,620     $3,269     $2,830       11%       16%      21%
Brokerage Services     1,479      1,150      1,096       29         5       23
Dealer Services          736        733        688        -         7       10
Other                    453        388        312       17        24       (9)
                     -----------------------------   --------------------------
Consolidated          $6,288     $5,540     $4,926       13%       12%      17%
                     -----------------------------   --------------------------
                     -----------------------------   --------------------------
- -------------------------------------------------------------------------------


      Consolidated  revenues  grew 13% in fiscal '00  primarily  from  increased
market  penetration,  from an expanded array of products and services,  and from
increased  transaction  volume,  with relatively minor  contributions from price
increases.   Prior  to  acquisitions  and   dispositions,   revenues   increased
approximately 15%.

      The  consolidated  pre-tax margin was 20.5% in '00, 19.3% in '99 (prior to
non-recurring  charges)  and  18.1% in '98.  Pre-tax  margin  improved  over the
previous year as continued  automation  and operating  efficiencies  enabled the
Company to offset accelerated investments in new products, increased spending on
systems  development  and  programming,  and the  impact  of  transitioning  the
investment portfolio from tax-exempt to taxable instruments.

      Certain  revenues  and  expenses  are  charged to  business  units at a
standard rate for management and  motivation  reasons.  Other costs are recorded
based on  management  responsibility.  As a result,  various  income and expense
items,  including certain  non-recurring  gains and losses,  are recorded at the
corporate  level and certain  shared costs are not  allocated.  The prior years'
business unit revenues and pre-tax earnings have been restated to reflect fiscal
year 2000 budgeted foreign exchange rates.

<PAGE>

Employer Services

Employer  Services'  revenues  grew 11% in fiscal  '00,  and in the  absence  of
acquisitions and  dispositions  revenue growth would have been about 12% in '00,
and 15% in both '99 and '98.

      Employer  Services'  operating  margin was 21.4% in '00, 20.6% in '99 and
20.2% in `98.  Employer  Services'  operating  margin  improved due to operating
efficiencies  and the prior year  dispositions of several  businesses,  slightly
offset by investments in new products and acquisitions.

      Employer   Services'revenues   shown  above  include  interest  earned  on
collected but not yet remitted funds held for clients at a standard rate of 6%.

Brokerage Services

Brokerage  Services'  revenue  growth  of 29% was  impacted  by the  prior  year
dispositions of the front-office business and several other small, non-strategic
businesses.  In the absence of  acquisitions  and  dispositions,  revenue growth
would  have  been  about 31% in '00 aided by  record  brokerage  trade  volumes,
compared to 21% in '99 and 22% in '98.

      Brokerage Services' operating margin was 23% in '00 compared to 19% in '99
and 15% in '98. The improved margin resulted from the prior year dispositions of
several unprofitable businesses and strong trade processing activity.

      In '99 the Company divested the $150 million revenue  front-office "market
data"  business and as part of the agreement  took a minority  investment in the
acquiring company.

Dealer Services

Dealer  Services'  revenues  were  roughly  flat  in  '00.  In  the  absence  of
acquisitions and  dispositions,  '00 revenue growth would have been 3%, compared
to 7% in '99 and 8% in '98. Dealer  Services'  operating margin increased to 16%
in fiscal '00 compared to 15% in '99 and 14% in '98. Dealer Services'  operating
margin improved  primarily from operating  efficiencies in North America and the
dispositions of several small businesses in '00 and '99.

Other

The primary components of "Other" revenues are Claims Services, foreign exchange
differences,  and  miscellaneous  processing  services.  "Other"  also  includes
interest on corporate  investments of $119 million, $84 million, and $82 million
in '00, '99 and '98,  respectively.  In  addition,  "Other"  revenues  have been
adjusted for the  difference  between actual  interest  earned on invested funds
held for clients and interest  credited to Employer  Services at a standard rate
of 6%.

      During fiscal '00 the Company transitioned a portion of its corporate and
client fund  investments  from  tax-exempt  to taxable  instruments  in order to
increase  liquidity  of the overall  portfolio.  Approximately  $2.6  billion of
tax-exempt  investments  were  sold  prior  to  maturity  at a  pre-tax  loss of
approximately  $32 million ($10 million  corporate funds, $22 million funds held
for clients),  and the proceeds were  reinvested at higher  prevailing  interest
rates, which will benefit future periods.

      During fiscal '99 the Company sold its Peachtree Software and Brokerage
Services front-office  businesses,  and decided to exit several other businesses
and contracts.  The combination of these  transactions and certain other charges
resulted in an approximately  $37 million  reduction in general,  administrative
and selling expenses and a $40 million provision for income taxes.

      Additionally,  '99 includes approximately $21 million of transaction costs
and other  adjustments in general,  administrative  and selling  expenses,  ($14
million  after-tax)   recorded  by  Vincam  prior  to  the  March  1999  pooling
transaction.


      In each of the past three years,  investments in systems  development  and
programming  have increased to accelerate  automation,  migrate to new computing
technologies, and develop new products.

      Certain  member   countries  of  the  European  Union  have  agreed  to
transition  to the  Euro as a new  common  legal  currency.  The  costs  of this
transition are not expected to have a material effect on ADP.

      In '00 the Company's effective tax rate was 34.8%. Excluding the impact
of non-recurring charges associated with certain acquisitions,  dispositions and
other activities, the effective tax rate was 33.2% in '99, and 31.7% in '98. The
increased rate is primarily a result of non-taxable  investment income declining
as a percentage  of pre-tax  income.  The  transition,  referred to above,  of a
portion  of the  Company's  investment  portfolio  to taxable  investments  will
continue to increase the Company's effective tax rate in fiscal '01.

      For '01 ADP is planning  another  record year with revenue growth of about
13% to 15% and diluted earnings per share growth of 16% to 18% over '00 results.

Financial Condition

ADP's financial condition and balance sheet remain exceptionally strong. At June
30,  2000,   cash  and   marketable   securities   approximated   $2.5  billion.
Shareholders'  equity was almost $4.6 billion,  and return on average equity for
the year was about 20%. The ratio of  long-term  debt to equity at June 30, 2000
was 3%.

      Cash flow from operating activities  approximated $1.1 billion in '00 with
another excellent year expected in '01.

      In '00 4.6 million  shares of common  stock were  purchased  at an average
price of approximately $43 as part of an ongoing program to fund  equity-related
employee  benefits.  The Board of Directors has authorized the purchase of up to
19.9 million additional shares.

      In '00 zero coupon convertible  subordinated notes were converted to about
0.8 million shares of common stock.

      During '00 the Company purchased several businesses for approximately $200
million  in cash  and  common  stock.  The cost of  acquisitions  in '99 and '98
aggregated $107 million and $351 million, respectively.

      During  '99 the  Company  issued  7.2  million  shares of common  stock to
acquire Vincam in a pooling of interests transaction,  and the Company's results
were  restated  accordingly.  The Company also  acquired  several  businesses in
fiscal '99  (subsequent  to the Vincam  merger) and '98 in pooling of  interests
transactions in exchange for  approximately  4 million,  and 1 million shares of
common stock, respectively. The Company's consolidated financial statements were
not restated because in the aggregate these transactions were not material.

      Capital expenditures during '00 were $166 million following investments of
$178  million in '99 and $202  million in '98.  Capital  spending  in fiscal '01
should approximate $225 million.

      Approximately  half  of the  Company's  overall  investment  portfolio  is
invested in overnight interest-bearing instruments, which are therefore impacted
immediately  by  changes in  interest  rates.  The other  half of the  Company's
investment portfolio is invested in fixed-income securities,  with maturities up
to five and a half  years,  which  are  also  subject  to  interest  rate  risk,
including  reinvestment  risk. The Company has  historically  had the ability to
hold these investments until maturity, and therefore this has not had an adverse
impact on income or cash flows.


<PAGE>

Market Price, Dividend Data and Other

The market price of the Company's  common stock (symbol:  AUD) based on New York
Stock  Exchange  composite  transactions  and cash  dividends per share declared
during the past two years have been:


- ------------------------------------------------------------------
                                 Price Per Share
                              ----------------------     Dividends
Fiscal 2000 quarter ended       High          Low        Per Share
                              ----------------------     ---------

June 30                       $57 15/16    $44 11/16      $.08750
March 31                       55 7/16      40             .08750
December 31                    54 13/16     43             .08750
September 30                   44 7/8       37 3/8         .07625
- ------------------------------------------------------------------

Fiscal 1999 quarter ended

June 30                       $46 7/8      $39 1/16       $.07625
March 31                       42 5/8       36 1/4         .07625
December 31                    42 5/32      32 23/32       .07625
September 30                   40 7/32      31 3/4         .06625
- ------------------------------------------------------------------



      As of June 30, 2000 there were  approximately  34,000 holders of record of
the Company's common stock.  Approximately 257,000 additional holders have their
stock in "street name."

      This report contains  "forward-looking  statements"  based on management's
expectations and assumptions and are subject to risks and uncertainties that may
cause actual  results to differ from those  expressed.  Factors that could cause
differences  include:   ADP's  success  in  obtaining,   retaining  and  selling
additional  services to clients;  the pricing of products and services;  overall
economic trends,  including  interest rate and foreign  currency  trends;  stock
market activity;  auto sales and related industry  changes;  employment  levels;
changes in technology;  availability of skilled  technical  associates;  and the
impact of new acquisitions.

<PAGE>

<TABLE>
<CAPTION>

Statements of Consolidated Earnings

Automatic Data Processing, Inc. and Subsidiaries



- --------------------------------------------------------------------------------------------
(In thousands, except per share amounts)
Years ended June 30,                                          2000         1999         1998
                                                        ----------   ----------   ----------


<S>                                                     <C>          <C>          <C>
Revenues other than interest on funds held for clients
 and PEO revenues                                       $5,729,042   $5,110,262   $4,543,335

Interest on funds held for clients                         348,596      269,496      245,901

PEO revenues (net of pass-through costs of $2,197,323,
$1,748,841 and $1,293,866, respectively)                   209,874      160,383      136,720
                                                        ----------   ----------   ----------

Total revenues                                           6,287,512    5,540,141    4,925,956
                                                        ----------   ----------   ----------

Operating expenses                                       2,564,496    2,376,172    2,149,343
General, administrative and selling expenses             1,643,360    1,379,026    1,239,464
Systems development and programming costs                  460,275      412,380      376,485
Depreciation and amortization                              284,282      272,807      247,625
Interest expense                                            13,140       19,090       24,383
Realized (gains)/losses on sale of investments              32,359       (3,834)      (2,061)
                                                        ----------   ----------   ----------
                                                         4,997,912    4,455,641    4,035,239
                                                        ----------   ----------   ----------

Earnings before income taxes                             1,289,600    1,084,500      890,717
Provision for income taxes                                 448,800      387,660      282,455
                                                        ----------   ----------   ----------
Net earnings                                            $  840,800   $  696,840   $  608,262
                                                        ----------   ----------   ----------
                                                        ----------   ----------   ----------

Basic earnings per share                                $     1.34   $     1.13   $     1.01
                                                        ----------   ----------   ----------
Diluted earnings per share                              $     1.31   $     1.10   $      .98
                                                        ----------   ----------   ----------

Basic shares outstanding                                   626,766      615,630      600,803
                                                        ----------   ----------   ----------
Diluted shares outstanding                                 646,098      636,892      628,196
                                                        ----------   ----------   ----------
                                                        ----------   ----------   ----------
- --------------------------------------------------------------------------------------------
</TABLE>



See notes to consolidated financial statements.

<PAGE>

<TABLE>
<CAPTION>

Consolidated Balance Sheets

Automatic Data Processing, Inc. and Subsidiaries



- ----------------------------------------------------------------------------------------------
(In thousands, except per share amounts)
Years ended June 30,                                                       2000           1999
                                                                    -----------    -----------

<S>                                                                 <C>            <C>
Assets
Current assets:
   Cash and cash equivalents                                        $ 1,227,637    $   861,280
   Short-term marketable securities                                     596,792        231,214
   Accounts receivable                                                  899,314        860,836
   Other current assets                                                 340,709        240,927
                                                                    -----------    -----------
      Total current assets                                            3,064,452      2,194,257

Long-term marketable securities                                         628,120      1,076,546
Long-term receivables                                                   245,249        213,413
Property, plant and equipment:
   Land and buildings                                                   439,022        400,189
   Data processing equipment                                            612,608        550,757
   Furniture, leaseholds and other                                      498,354        449,862
                                                                    -----------    -----------
                                                                      1,549,984      1,400,808
   Less accumulated depreciation                                       (952,715)      (821,514)
                                                                    -----------    -----------
                                                                        597,269        579,294
Other assets                                                            271,136        228,936
Intangibles                                                           1,623,701      1,532,374
                                                                    -----------    -----------
   Total assets before funds held for clients                         6,429,927      5,824,820
Funds held for clients                                               10,420,889      7,014,733
                                                                    -----------    -----------
   Total assets                                                     $16,850,816    $12,839,553
                                                                    ===========    ===========

Liabilities and Shareholders' Equity
Current liabilities:
   Notes payable                                                    $    21,523    $    66,952
   Accounts payable                                                     129,436        130,456
   Accrued expenses and other current liabilities                     1,044,002        952,326
   Income taxes                                                         101,707        136,659
                                                                    -----------    -----------
      Total current liabilities                                       1,296,668      1,286,393

Long-term debt                                                          132,017        145,765
Other liabilities                                                       171,843        132,081
Deferred income taxes                                                   151,337        138,236
Deferred revenue                                                         95,361        114,404
                                                                    -----------    -----------
      Total liabilities before client funds obligations               1,847,226      1,816,879
Client fund obligations                                              10,420,772      7,014,733
                                                                    -----------    -----------
      Total Liabilities                                              12,267,998      8,831,612
                                                                    -----------    -----------

Shareholders' equity:
   Preferred stock, $1.00 par value:
      Authorized, 300 shares; issued, none                                   --             --
   Common stock, $.10 par value:
      Authorized, 1,000,000 shares; issued, 631,443 shares at
      June 30, 2000 and 628,576 at June 30, 1999                         63,144         62,858
   Capital in excess of par value                                       402,767        421,333
   Retained earnings                                                  4,477,141      3,848,421
   Treasury stock -- at cost 2,697 and 4,949 shares, respectively      (130,800)      (189,204)
   Accumulated other comprehensive income                              (229,434)      (135,467)
                                                                    -----------    -----------
      Total shareholders' equity                                      4,582,818      4,007,941
                                                                    -----------    -----------
Total liabilities and shareholders' equity                          $16,850,816    $12,839,553
                                                                    -----------    -----------
                                                                    -----------    -----------
- ----------------------------------------------------------------------------------------------
</TABLE>


See notes to consolidated financial statements.
<PAGE>

<TABLE>
<CAPTION>

Statements of Consolidated Shareholders' Equity

Automatic Data Processing, Inc. and Subsidiaries



- -----------------------------------------------------------------------------------------------------------------------------------
(In thousands, except per share amounts)
                                                                                                                        Accumulated
                                            Common Stock     Capital in                                                       Other
                                        -------------------   Excess of     Retained       Treasury   Comprehensive   Comprehensive
                                         Shares      Amount   Par Value     Earnings          Stock          Income          Income
                                        --------------------------------------------------------------------------------------------

<S>                                     <C>         <C>        <C>        <C>             <C>             <C>             <C>
Balance, July 1, 1997                   628,576     $62,858    $359,345   $2,917,915      $(577,164)                      $ (73,539)
Net earnings                                 --          --          --      608,262             --       $ 608,262              --
Currency translation                                                                                        (26,531)        (26,531)
Unrealized loss on securities                                                                                (1,550)         (1,550)
                                                                                                          ---------
Comprehensive income                                                                                      $ 580,181
                                                                                                          ---------
                                                                                                          ---------
Employee stock plans and
  related tax benefits                       --          --      68,050           --         61,714
Treasury stock acquired (1,792 shares)       --          --          --           --        (40,907)
Acquisitions (1,911 shares)                  --          --     (15,841)      (1,004)        29,431
Debt conversion (11,850 shares)              --          --      64,583           --        156,202
Dividends ($.25625 per share)                --          --          --     (152,888)            --
Other transactions                           --          --         549          (38)            --
                                        --------------------------------------------------------------------------------------------

Balance, June 30, 1998                  628,576      62,858     476,686    3,372,247       (370,724)                       (101,620)
Net earnings                                 --          --          --      696,840             --       $ 696,840              --
Currency translation                                                                                        (47,674)        (47,674)
Unrealized gain on securities                                                                                13,827          13,827
                                                                                                          ---------
Comprehensive income                                                                                      $ 662,993
                                                                                                          ---------
                                                                                                          ---------
Employee stock plans and
  related tax benefits                       --          --      44,163           --         95,086
Treasury stock acquired (2,550 shares)       --          --          --           --        (85,365)
Acquisitions (4,316 shares)                  --          --     (97,594)     (39,533)       119,583
Debt conversion (2,623 shares)               --          --      (1,922)          --         52,216
Dividends ($.295 per share)                  --          --          --     (181,133)            --
                                        --------------------------------------------------------------------------------------------
Balance, June 30, 1999                  628,576      62,858     421,333    3,848,421       (189,204)                       (135,467)
Net earnings                                 --          --          --      840,800             --       $ 840,800              --
Currency translation                                                                                        (86,277)        (86,277)
Unrealized loss on securities                                                                                (7,690)         (7,690)
                                                                                                          ---------
Comprehensive income                                                                                      $ 746,833
                                                                                                          ---------
                                                                                                          ---------
Employee stock plans and
  related tax benefits                    2,867         286      (7,841)         498        207,322
Treasury stock acquired (4,648 shares)       --          --          --           --       (201,007)
Acquisitions (478 shares)                    --          --       4,359           --         20,122
Debt conversion (808 shares)                 --          --     (15,084)          --         31,967
Dividends ($.33875 per share)                --          --          --     (212,578)            --
- -----------------------------------------------------------------------------------------------------------------------------------
Balance, June 30, 2000                  631,443     $63,144    $402,767   $4,477,141      $(130,800)                      $(229,434)
                                        -------------------    ---------  ----------      ----------                      ---------
                                        -------------------    ---------  ----------      ----------                      ---------
- -----------------------------------------------------------------------------------------------------------------------------------
</TABLE>



See notes to consolidated financial statements.

<PAGE>

<TABLE>
<CAPTION>


Statements of Consolidated Cash Flows

Automatic Data Processing, Inc. and Subsidiaries



- ------------------------------------------------------------------------------------------------------
(In thousands)
Years ended June 30,                                            2000             1999            1998
                                                           -------------------------------------------

<S>                                                        <C>               <C>             <C>
Cash Flows From Operating Activities
Net earnings                                               $   840,800       $ 696,840       $ 608,262
Adjustments to reconcile net earnings to net cash flows
provided by operating activities:
  Depreciation and amortization                                284,282         272,807         247,625
  Deferred income taxes                                          8,885         (23,235)         (3,020)
  Increase in receivables and other assets                    (149,913)       (155,132)       (207,819)
  Increase in accounts payable and accrued expenses             39,339         100,057         103,028
  Other                                                         46,708         (37,476)         35,277
                                                             ---------       ---------       ---------
    Net cash flows provided by operating activities          1,070,101         853,861         783,353
                                                             ---------       ---------       ---------

Cash Flows From Investing Activities
Purchases of marketable securities                          (7,372,892)     (1,882,411)     (2,622,477)
Proceeds from sale of marketable securities                  4,001,848       1,064,810       1,836,569
Net change in client fund obligations                        3,406,039         486,293         718,644
Capital expenditures                                          (166,012)       (177,700)       (202,169)
Additions to intangibles                                       (67,303)        (62,360)        (95,797)
Acquisitions of businesses, net of cash acquired              (175,248)       (107,317)       (338,436)
Disposals of businesses                                         14,634         276,035          59,171
Other                                                          (11,664)         10,590          13,634
                                                             ---------       ---------       ---------
    Net cash flows used in investing activities               (370,598)       (392,060)       (630,861)
                                                             ---------       ---------       ---------

Cash Flows From Financing Activities
Payments of debt                                              (106,090)       (289,141)         (7,681)
Proceeds from issuance of notes                                 13,940          91,696         120,986
Repurchases of common stock                                   (201,007)        (85,365)        (40,907)
Proceeds from issuance of common stock                         172,589         100,359          81,111
Dividends paid                                                (212,578)       (181,133)       (152,888)
Other                                                               --              --          (1,845)
                                                             ---------       ---------       ---------
    Net cash flows used in financing activities               (333,146)       (363,584)         (1,224)
                                                             ---------       ---------       ---------

Net change in cash and cash equivalents                        366,357          98,217         151,268
Cash and cash equivalents, at beginning of period              861,280         763,063         611,795
                                                             ---------       ---------       ---------
Cash and cash equivalents, at end of period                 $1,227,637       $ 861,280       $ 763,063
                                                             ---------       ---------       ---------
                                                             ---------       ---------       ---------
- ------------------------------------------------------------------------------------------------------

</TABLE>


See notes to consolidated financial statements.

<PAGE>



Notes to Consolidated Financial Statements

Years ended June 30, 2000, 1999 and 1998

Note 1. Summary of Significant Accounting Policies

A.  Consolidation  and Basis of  Preparation.  The  consolidated  financial
statements include the financial results of Automatic Data Processing,  Inc. and
its  majority-owned  subsidiaries.  Intercompany  balances and transactions have
been eliminated in consolidation.

      The  preparation  of financial  statements  in conformity  with  generally
accepted  accounting  principles  requires  management  to  make  estimates  and
assumptions  that affect the  amounts  reported  in the  consolidated  financial
statements  and  accompanying  notes.  Actual  results  could  differ from these
estimates.

B. Revenue Recognition. Service revenues, including monthly license, maintenance
and other fees,  are  recognized  as services  are  provided.  Prepaid  software
licenses and the gross profit on the sale of hardware is  recognized  in revenue
primarily at  installation  and client  acceptance  with a portion  deferred and
recognized on the straight-line basis over the initial contract period. Interest
earnings  on  collected  but not yet  remitted  funds  held for  clients  are an
integral  part of certain of the Employer  Services  product  offerings  and are
recognized  in  revenues as earned.  Professional  Employer  Organization  (PEO)
revenues are net of pass-through costs, which include wages and taxes.

C. Cash and Cash Equivalents.  Highly-liquid investments with a maturity of
ninety days or less at the time of purchase are considered cash equivalents.

D. Investments.  Short-term and long-term  marketable  securities and funds held
for clients are primarily invested in high-grade fixed-income  instruments.  All
of the Company's marketable  securities,  including $3,363 million of funds held
for clients,  are  considered to be  "available-for-sale"  at June 30, 2000 and,
accordingly,  are  carried  on the  balance  sheet  at fair  market  value.  The
remainder  of the funds held for  clients  are cash  equivalents.  Approximately
$1,702 million of the  "available-for-sale"  investments mature in less than one
year, $1,058 million in 1-2 years,  $1,060 million in 2-3 years, $284 million in
3-4 years, and $484 million in 5-6 years.

E. Property,  Plant and Equipment.  Property, plant and equipment is stated
at cost and  depreciated  over the  estimated  useful lives of the assets by the
straight-line method.  Leasehold  improvements are amortized over the shorter of
the term of the lease or the estimated useful lives of the improvements.

      The estimated useful lives of assets are primarily as follows:

- --------------------------------------------------------------------------------
Data processing equipment                                           2 to 3 years
- --------------------------------------------------------------------------------
Buildings                                                         20 to 40 years
- --------------------------------------------------------------------------------
Furniture and fixtures                                              3 to 7 years
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------

F.  Intangibles.  Intangible  assets  are  recorded  at cost  and are  amortized
primarily on the straight-line basis. Goodwill is amortized over periods from 10
to 40 years, and is periodically  reviewed for impairment by comparing  carrying
value to undiscounted expected future cash flows. If impairment is indicated,  a
write-down to fair value (normally measured by discounting estimated future cash
flows) is taken.

G.  Foreign  Currency  Translation.  The net  assets  of the  Company's  foreign
subsidiaries  are translated into U.S. dollars based on exchange rates in effect
at the end of each period,  and revenues and expenses are  translated at average
exchange rates during the periods.  Currency  transaction gains or losses, which
are  included  in the  results of  operations,  are  immaterial  for all periods
presented.  Gains or losses from balance sheet translation are included in other
comprehensive income on the balance sheet.

<PAGE>

H. Earnings Per Share (EPS). The calculation of basic and diluted EPS is as
follows:



- --------------------------------------------------------------------------------
(In thousands, except EPS)

                                            Effect of
                                          Zero Coupon    Effect of
                                         Subordinated        Stock
                                  Basic         Notes      Options       Diluted
                               --------      --------     --------      --------

2000
Net earnings                   $840,800      $  2,912     $     --      $843,712
Average shares                  626,766         4,509       14,823       646,098
EPS                            $   1.34                                 $   1.31
                               --------      --------     --------      --------
1999
Net earnings                   $696,840      $  3,607     $     --      $700,447
Average shares                  615,630         5,956       15,306       636,892
EPS                            $   1.13                                 $   1.10
                               --------      --------     --------      --------
1998
Net earnings                   $608,262      $  7,833     $     --      $616,095
Average shares                  600,803        14,030       13,363       628,196
EPS                            $   1.01                                 $    .98
                               --------      --------     --------      --------

- --------------------------------------------------------------------------------



I. Restatement of Prior Financial Statements. Certain reclassifications and
restatements, including the inclusion of funds held for clients and client funds
obligations  on the  Consolidated  Balance  Sheets,  have been made to  previous
years' financial statements to conform to current presentation.

Note 2. Acquisitions and Dispositions

      During  fiscal  2000,  1999,  and  1998,  the  Company  purchased  several
businesses  for  approximately  $200  million  (including  $25 million in common
stock),  $107 million and $351 million  (including $13 million in common stock),
respectively, net of cash acquired. The results of these acquired businesses are
included from the date of acquisition.

      In March 1999 the  Company  issued 7.2 million  shares of common  stock to
acquire The Vincam  Group  (Vincam),  a leading  PEO  providing a suite of human
resource functions to small- and medium-sized  employers on an outsourced basis,
in a pooling of interests  transaction.  The Company also acquired several other
businesses in fiscal 1999  (subsequent  to the Vincam  acquisition)  and 1998 in
pooling of interests  transactions in exchange for approximately 4.3 million and
0.9 million shares of common stock, respectively.

      Additionally, in fiscal 2000 and 1999, the Company sold several businesses
with  annual   revenues  of   approximately   $27  million  and  $270   million,
respectively.  As part of the 1999 business  dispositions,  the Company received
$90 million of  convertible  preferred  stock which is included in other assets.
The $90 million approximates fair value.


Note 3. Non-recurring Items

<PAGE>

During  fiscal  1999 the  Company  sold its  Peachtree  Software  and  Brokerage
Services front-office "market data" businesses and decided to exit several other
businesses and contracts.  The  combination  of these  transactions  and certain
other non-recurring  charges resulted in a net pre-tax gain of approximately $37
million and a $40 million provision for income taxes.

      Additionally,  1999 also includes approximately $21 million of transaction
costs and other  non-recurring  adjustments ($14 million after-tax)  recorded by
Vincam prior to the March 1999 pooling transaction.


Note 4. Receivables

Accounts  receivable is net of an allowance for doubtful accounts of $48 million
and $46 million at June 30, 2000 and 1999, respectively.

      The  Company  finances  the sale of  computer  systems  to  certain of its
clients.  These finance  receivables,  most of which are due from automobile and
truck dealerships, are reflected in the consolidated balance sheets as follows:



- --------------------------------------------------------------------------------
(In thousands)
June 30,                          2000                          1999
                          -----------------------       -----------------------
                           Current      Long-term        Current      Long-term
                          -----------------------       -----------------------

Receivables               $171,415       $293,489       $147,274       $259,585
Less:
  Allowance for
    doubtful accounts      (13,063)       (16,946)       (14,196)       (16,556)
  Unearned income          (29,980)       (31,294)       (26,776)       (29,616)
                          -----------------------       -----------------------
                          $128,372       $245,249       $106,302       $213,413
                          -----------------------       -----------------------
                          -----------------------       -----------------------
- --------------------------------------------------------------------------------



      Unearned  income from finance  receivables  represents the excess of gross
receivables  over the sales price of the  computer  systems  financed.  Unearned
income is  amortized  using the interest  method to maintain a constant  rate of
return on the net investment over the term of each contract.


      Long-term receivables at June 30, 2000 mature as follows:



- --------------------------------------------------------------------------------
(In thousands)

2002                                                                    $136,319
2003                                                                      91,997
2004                                                                      48,800
2005                                                                      15,280
2006                                                                         972
Thereafter                                                                   121
                                                                        --------
                                                                        $293,489
                                                                        --------
                                                                        --------
- --------------------------------------------------------------------------------

<PAGE>

Note 5. Intangible Assets

Components of intangible assets are as follows:



- --------------------------------------------------------------------------------
(In thousands)
June 30,                                              2000                 1999
                                               -----------          -----------

Goodwill                                       $ 1,378,265          $ 1,215,179
Other                                            1,025,610              978,240
                                               -----------          -----------
                                                 2,403,875            2,193,419
Less accumulated amortization                     (780,174)            (661,045)
                                               -----------          -----------
                                               $ 1,623,701          $ 1,532,374
                                               -----------          -----------
                                               -----------          -----------
- --------------------------------------------------------------------------------



      Other intangibles consist primarily of purchased rights (acquired directly
or through  acquisitions) to provide data processing  services to various groups
of clients  (amortized  over periods from 5 to 36 years) and purchased  software
(amortized over periods from 3 to 10 years). Amortization of intangibles totaled
$133 million for fiscal 2000, $126 million for 1999 and $103 million for 1998.



Note 6. Debt

Components of long-term debt are as follows:



- --------------------------------------------------------------------------------
(In thousands)
June 30,                                                  2000             1999
                                                     ---------        ---------

Zero coupon convertible subordinated
  notes (5 1/4% yield)                               $  86,639        $  97,705
Industrial revenue bonds
  (with fixed and variable interest rates
  from 3.3% to 6.3%)                                    36,858           37,267
Other                                                   11,713           11,876
                                                     ---------        ---------
                                                       135,210          146,848
Less current portion                                    (3,193)          (1,083)
                                                     ---------        ---------
                                                     $ 132,017        $ 145,765
                                                     ---------        ---------
                                                     ---------        ---------
- --------------------------------------------------------------------------------

      The  zero  coupon  convertible  subordinated  notes  have a face  value of
approximately $159 million at June 30, 2000 and mature February 20, 2012, unless
converted or redeemed earlier. At June 30, 2000, the notes were convertible into
approximately  4.1 million shares of the Company's  common stock.  The notes are
callable at the option of the Company,  and the holders of the notes can convert
into common  stock at any time or require  redemption  in 2002 and 2007.  During
fiscal 2000 and 1999,  approximately  $31 million and $101 million face value of
notes were  converted  or  redeemed. <PAGE>

 As of June 30, 2000 and 1999,  the quoted market prices for the zero coupon
notes were approximately $208 million and $197 million,  respectively.  The fair
value of the other debt, included above, approximates its carrying value.

      Long-term debt repayments at June 30, 2000 are due as follows:



- --------------------------------------------------------------------------------
(In thousands)

2002                                                                    $    245
2003                                                                         248
2004                                                                         268
2005                                                                         763
2006                                                                         165
Thereafter                                                               130,328
                                                                        --------
                                                                        $132,017
                                                                        --------
                                                                        --------
- --------------------------------------------------------------------------------



      During fiscal 2000 and 1999,  the average  interest rate for notes payable
was 5.0% and 4.3%, respectively.

      Interest  payments were  approximately  $10 million in fiscal 2000 and $12
million in both fiscal 1999 and 1998.

Note 7. Funds Held for Clients and Client Funds Obligations

As part of its integrated  payroll and payroll tax filing services,  the Company
impounds funds for federal,  state and local employment taxes from approximately
350,000 clients; files annually over 17 million returns;  handles all regulatory
correspondence,  amendments, and penalty and interest disputes; remits the funds
to the appropriate tax agencies; and handles other employer-related services. In
addition  to fees paid by  clients  for these  services,  the  Company  receives
interest during the interval between the receipt and disbursement of these funds
by investing  the funds  primarily in  fixed-income  instruments.  The amount of
collected but not yet remitted  funds for the  Company's  payroll and tax filing
and certain other  services  varies  significantly  during the year and averaged
approximately $6.9 billion in fiscal 2000, $5.9 billion in fiscal 1999, and $5.2
billion in fiscal 1998.


Note 8. Employee Benefit Plans

A. Stock  Plans.  The  Company  has stock  option  plans  which  provide for the
issuance to eligible  employees of incentive and  non-qualified  stock  options,
which may expire as much as 10 years from the date of grant,  at prices not less
than the fair  market  value on the date of grant.  At June 30,  2000 there were
9,400  participants  in the plans.  The  aggregate  purchase  price for  options
outstanding at June 30, 2000 was approximately $1.3 billion.  The options expire
at various points between 2000 and 2010.




         A summary  of  changes in the stock  option  plans for the three  years
ended June 30, 2000 is as follows:

<TABLE>
<CAPTION>


- ---------------------------------------------------------------------------------------------
(In thousands, except per share amounts)
                                      Number of Options                Weighted Average Price
                               ----------------------------------      ----------------------
Years ended June 30,            2000           1999          1998       2000    1999     1998
                               ----------------------------------      ----------------------

<S>                            <C>           <C>           <C>          <C>      <C>      <C>
Options outstanding,
  beginning of year            47,467        45,596        43,176       $24      $18      $15
Options granted                 9,646        11,616        11,377       $46      $38      $29
Options exercised              (6,736)       (6,154)       (5,970)      $16      $12      $10
Options canceled               (3,683)       (3,591)       (2,987)      $32      $24      $18
                               ----------------------------------
Options outstanding,
  end of year                  46,694        47,467        45,596       $29      $24      $18
                               ----------------------------------
Options exercisable,
  end of year                  18,719        16,898        14,820       $19      $15      $11
                               ----------------------------------
Shares available for
  future grants,
  end of year                  10,478         1,691         9,358
                               ----------------------------------
Shares reserved for
  issuance under
  stock option plans           57,172        49,158        54,954
                               ----------------------------------
                               ----------------------------------
- ---------------------------------------------------------------------------------------------
</TABLE>

<TABLE>
<CAPTION>


      Summarized information about stock options outstanding as of June 30, 2000
is as follows:



- ---------------------------------------------------------------------------------------------
                               Outstanding                                 Exercisable
- ---------------------------------------------------------------------------------------------
Exercise                   Number     Remaining       Average              Number    Average
Price                  of Options          Life      Exercise          of Options   Exercise
Range               (In thousands)    (In years)        Price       (In thousands)     Price
- ---------------------------------------------------------------------------------------------

<S>                         <C>             <C>           <C>               <C>          <C>
Under $15                   8,898           2.9           $11               7,820        $11
$15 to $20                  6,670           5.3           $18               4,264        $18
$20 to $25                  4,786           6.5           $23               1,921        $23
$25 to $30                  5,595           7.4           $27               2,021        $27
$30 to $35                  2,533           7.9           $32                 757        $32
$35 to $40                  6,573           8.3           $38               1,277        $38
$40 to $45                  8,360           9.1           $44                 526        $44
Over $45                    3,279           9.7           $51                 133        $51
- ---------------------------------------------------------------------------------------------

</TABLE>


      The Company has stock purchase  plans under which eligible  employees have
the  ability to  purchase  shares of common  stock at 85% of the lower of market
value  as of the  date  of  purchase  election  or as of the  end of the  plans.
Approximately  2.8 million and 2.6 million  shares are scheduled for issuance on
December  31,  2001 and 2000,  respectively.  Approximately  3.1 million and 3.2
million  shares  were  issued  during the years  ended  June 30,  2000 and 1999,
respectively.  At June 30, 2000 and 1999, there were  approximately  7.2 million
and 9.5 million  shares,  respectively,  reserved for purchase  under the plans.
Included in liabilities as of June 30, 2000 and 1999 are employee stock purchase
plan withholdings of approximately $86 million and $72 million, respectively.

      The Company  follows APB 25 to account for its stock plans.  The pro forma
net income impact of options and stock purchase plan rights  granted  subsequent
to July 1,  1995 is shown  below.  The fair  value  for  these  instruments  was
estimated at the date of grant using a  Black-Scholes  option pricing model with
the following weighted average assumptions:
<PAGE>

<TABLE>
<CAPTION>


- --------------------------------------------------------------------------------
Years ended June 30,                       2000            1999            1998
                                      ---------       ---------       ---------

<S>                                   <C>             <C>             <C>
Risk-free interest rate                 6.0-6.7%        4.5-5.7%        5.4-6.3%
Dividend yield                            .8-.9%            1.0%            1.0%
Volatility factor                     22.0-26.7%      19.7-21.8%      13.9-17.4%
Expected life:
 Options                                    6.4             6.3             6.2
 Purchase rights                            2.0             2.0             2.0
Weighted average fair value:
 Options                                 $16.89          $11.63          $ 7.99
 Purchase rights                         $19.73          $12.29          $10.72
                                      ---------       ---------       ---------
                                      ---------       ---------       ---------
- --------------------------------------------------------------------------------
</TABLE>



      The  Company's  pro forma  information,  amortizing  the fair value of the
stock options and stock  purchase plan rights issued  subsequent to July 1, 1995
over their vesting period, is as follows:



- --------------------------------------------------------------------------------
(In millions, except per share amounts)
Years ended June 30,                            2000          1999          1998
                                            --------      --------      --------

Pro forma net earnings                      $    762      $    638      $    569
Pro forma basic earnings per share          $   1.22      $   1.04      $    .95
Pro forma diluted earnings per share        $   1.18      $   1.01      $    .92
                                            --------      --------      --------
                                            --------      --------      --------
- --------------------------------------------------------------------------------



      The Company has a restricted stock plan under which shares of common stock
have been sold for nominal consideration to certain key employees.  These shares
are restricted as to transfer and in certain circumstances must be resold to the
Company at the original  purchase price. The restrictions  lapse over periods of
up to six years. During the years ended June 30, 2000, 1999 and 1998 the Company
issued 171,900, 121,400 and 261,000 restricted shares, respectively.

B. Pension Plans.  The Company has a defined  benefit cash balance  pension
plan  covering  substantially  all U.S.  employees,  under which  employees  are
credited  with a percentage  of base pay plus 7% interest.  Employees  are fully
vested on completion  of five years'  service.  The Company's  policy is to make
contributions  within  the range  determined  by  generally  accepted  actuarial
principles.  In  addition,  the  Company has  various  retirement  plans for its
non-U.S. employees.
<PAGE>

     The plans' funded status as of June 30, 2000 and 1999 follows:



- --------------------------------------------------------------------------------
(In thousands)
June 30,                                                   2000            1999
                                                      ---------       ---------

Change in plan assets:
Funded plan assets at market value at
  beginning of year                                   $ 354,500       $ 306,900
Plans of acquired employers                              17,300              --
Actual return on plan assets                             78,300          34,600
Employer contributions                                   43,000          19,200
Benefits paid                                            (7,400)         (6,200)
                                                      ---------       ---------
Funded plan assets at market value at
  end of year                                         $ 485,700       $ 354,500
                                                      ---------       ---------
                                                      ---------       ---------
Change in benefit obligation:
Benefit obligation at beginning of year               $ 256,400       $ 231,300
Plans of acquired employers                              20,900              --
Service cost                                             29,600          23,400
Interest cost                                            20,000          16,400
Actuarial and other gains                                (2,900)         (8,500)
Benefits paid                                            (7,400)         (6,200)
                                                      ---------       ---------
Projected benefit obligation end of year              $ 316,600       $ 256,400
                                                      ---------       ---------
                                                      ---------       ---------
Plan assets in excess of projected benefits           $ 169,100       $  98,100
Prior service cost                                           --            (700)
Transition obligation                                       500             700
Unrecognized net actuarial gain due to
  different experience than assumed                     (58,200)        (14,900)
                                                      ---------       ---------
Prepaid pension cost                                  $ 111,400       $  83,200
                                                      ---------       ---------
                                                      ---------       ---------
- --------------------------------------------------------------------------------



      The components of net pension expense were as follows:



- --------------------------------------------------------------------------------
(In thousands)
Years ended June 30,                         2000           1999           1998
                                         --------       --------       --------

Service cost - benefits earned
  during the period                      $ 29,600       $ 23,400       $ 18,000
Interest cost on projected benefits        20,200         16,400         14,500
Expected return on plan assets            (32,900)       (24,500)       (21,300)
Net amortization and deferral                (100)          (700)          (700)
                                         --------       --------       --------
                                         $ 16,800       $ 14,600       $ 10,500
                                         --------       --------       --------
                                         --------       --------       --------
- --------------------------------------------------------------------------------



      Assumptions  used to  develop  the  actuarial  present  value  of  benefit
obligations generally were:



- --------------------------------------------------------------------------------
Years ended June 30,                           2000          1999
                                               ----          ----

Discount rate                                  7.75%         7.50%
Expected long-term rate on assets              8.75%         8.75%
Increase in compensation levels                 6.0%          6.0%
                                               ----          ----
                                               ----          ----
- --------------------------------------------------------------------------------
<PAGE>


C. Retirement and Savings Plan. The Company has a 401(k)  retirement and savings
plan  which  allows  eligible  employees  to  contribute  up  to  16%  of  their
compensation  annually. The Company matches a portion of this contribution which
amounted to approximately $27 million,  $26 million and $22 million for calendar
years 1999, 1998 and 1997, respectively.


Note 9. Income Taxes

The  Company  accounts  for its  income  taxes  using the  asset  and  liability
approach.  Deferred  taxes  reflect  the tax  consequences  on  future  years of
differences  between  the  financial  reporting  and tax  bases  of  assets  and
liabilities.

      The provision for income taxes consists of the following components:



- --------------------------------------------------------------------------------
(In thousands)
Years ended June 30,                   2000              1999              1998
                                  ---------         ---------         ---------

Current:
  Federal                         $ 326,875         $ 296,397         $ 198,932
  Non-U.S.                           56,505            66,440            41,209
  State                              56,535            48,058            45,334
                                  ---------         ---------         ---------
  Total current                     439,915           410,895           285,475

Deferred:
  Federal                             5,750            (6,045)           (4,145)
  Non-U.S.                            1,220           (15,175)            3,115
  State                               1,915            (2,015)           (1,990)
                                  ---------         ---------         ---------
  Total deferred                      8,885           (23,235)           (3,020)
                                  ---------         ---------         ---------
                                  $ 448,800         $ 387,660         $ 282,455
                                  ---------         ---------         ---------
                                  ---------         ---------         ---------
- --------------------------------------------------------------------------------



      At June 30, 2000 and 1999,  the Company had gross  deferred  tax assets of
approximately $188 million and $168 million, respectively,  consisting primarily
of  operating  expenses  not  currently  deductible  for  tax  return  purposes.
Valuation  allowances  approximated  $23  million as of June 30,  2000 and 1999.
Gross deferred tax liabilities approximated $294 million and $277 million, as of
June  30,  2000  and  June  30,  1999,  respectively,  consisting  primarily  of
differences  in the  accounting  and tax values of certain fixed and  intangible
assets.

      Income tax payments were  approximately $375 million in 2000, $270 million
in 1999, and $247 million in 1998.

<TABLE>
<CAPTION>

      A reconciliation  between the  Company's  effective  tax rate and the U.S.
federal statutory rate is as follows:


- --------------------------------------------------------------------------------------------------------
(In thousands, except percentages)
Years ended June 30,                       2000        %           1999        %           1998       %
                                      ------------------      ------------------      ------------------

<S>                                   <C>           <C>       <C>           <C>       <C>           <C>
Provision for taxes
  at U.S. statutory rate              $ 451,400     35.0      $ 379,600     35.0      $ 311,800     35.0
Increase (decrease)
  in provision from:
    Investments in
    municipals                          (68,180)    (5.3)       (68,360)    (6.3)       (68,670)    (7.7)

    State taxes, net
    of federal tax
    benefit                              37,990      2.9         29,930      2.8         28,119      3.2

    Other*                               27,590      2.2         46,490      4.2         11,206      1.2
                                      ------------------      ------------------      ------------------
                                      $ 448,800     34.8      $ 387,660     35.7      $ 282,455     31.7
                                      ------------------      ------------------      ------------------
                                      ------------------      ------------------      ------------------
- --------------------------------------------------------------------------------------------------------
</TABLE>


*     Includes impact of certain fiscal '99 acquisitions, dispositions and other
      non-recurring adjustments.


Note 10. Commitments and Contingencies

The Company has obligations under various  facilities and equipment leases,  and
software   license   agreements.   Total  expense  under  these  agreements  was
approximately  $243  million in 2000,  $202  million in 1999 and $174 million in
1998, with minimum commitments at June 30, 2000 as follows:



- --------------------------------------------------------------------------------
(In millions)

Years ending June 30,

2001                                                                        $228
2002                                                                         179
2003                                                                         121
2004                                                                          69
2005                                                                          44
Thereafter                                                                   103
                                                                            ----
                                                                            $744
                                                                            ----
                                                                            ----
- --------------------------------------------------------------------------------



      In  addition  to  fixed  rentals,   certain  leases  require   payment  of
maintenance  and real estate taxes and contain  escalation  provisions  based on
future adjustments in price indices.

      In the normal course of business, the Company is subject to various claims
and  litigation.  The Company  does not  believe  that the  resolution  of these
matters will have a material impact on the consolidated financial statements.

Note 11. Financial Data By Segment

Employer  Services,  Brokerage  Services and Dealer  Services are the  Company's
largest business units. ADP evaluates performance of its business units based on
recurring operating results before interest on corporate funds, income taxes and
foreign currency gains and losses.  Certain revenues and expenses are charged to
business units at a standard rate for management and motivation  reasons.  Other
costs are recorded  based on  management  responsibility.  As a result,  various
income and expense items,  including certain non-recurring gains and losses, are
recorded at the  corporate  level and certain  shared  costs are not  allocated.
Goodwill amortization is charged to business units at an accelerated rate to act
as a surrogate  for the cost of capital for  acquisitions.  Interest on invested
funds held for clients are recorded in Employer  Services revenues at a standard
rate of 6%, with the adjustment to actual  revenues  included in "Other".  Prior
years' business unit revenues and pre-tax earnings have been restated to reflect
fiscal year 2000 budgeted foreign  exchange rates.  Business unit assets include
funds held for clients but exclude  corporate  cash,  marketable  securities and
goodwill.  "Other" consists  primarily of Claims Services,  corporate  expenses,
non-recurring items and the reconciling items referred to above.

<TABLE>
<CAPTION>


- ----------------------------------------------------------------------------------------------------------------
(In millions)                           Employer        Brokerage           Dealer
Year ended June 30, 2000                Services         Services         Services            Other        Total
                                        --------        ---------         --------          -------      -------
<S>                                      <C>              <C>              <C>              <C>          <C>
Revenues                                 $ 3,620          $ 1,479          $   736          $   453      $ 6,288
Pre-tax earnings                         $   776          $   334          $   115          $    65      $ 1,290
Assets                                   $11,264          $   522          $   202          $ 4,863      $16,851
Capital expenditures                     $    94          $    27          $    24          $    21      $   166
Depreciation and amortization            $   177          $    81          $    38          $   (12)     $   284
                                         -------          -------          -------          -------      -------

Year ended June 30, 1999
                                         -------          -------          -------          -------      -------
Revenues                                 $ 3,269          $ 1,150          $   733          $   388      $ 5,540
Pre-tax earnings                         $   674          $   222          $   107          $    82      $ 1,085
Assets                                   $ 7,813          $   412          $   242          $ 4,373      $12,840
Capital expenditures                     $    92          $    35          $    25          $    26      $   178
Depreciation and amortization            $   175          $    73          $    40          $   (15)     $   273
                                         -------          -------          -------          -------      -------
Year ended June 30, 1998
                                         -------          -------          -------          -------      -------
Revenues                                 $ 2,830          $ 1,096          $   688          $   312      $ 4,926
Pre-tax earnings                         $   570          $   163          $    94          $    64      $   891
Assets                                   $ 7,333          $   400          $   224          $ 3,831      $11,788
Capital expenditures                     $   108          $    49          $    24          $    21      $   202
Depreciation and amortization            $   158          $    80          $    39          $   (29)     $   248
                                         -------          -------          -------          -------      -------
                                         -------          -------          -------          -------      -------
- ----------------------------------------------------------------------------------------------------------------
</TABLE>


Revenues and assets by geographic area are as follows:



- --------------------------------------------------------------------------------
(In millions)                 United
Year ended June 30, 2000      States      Europe      Canada     Other    Total
                             -------      ------      ------    ------  -------
Revenues                     $ 5,330      $  645      $  259    $   54  $ 6,288
Assets                       $14,640      $1,126      $1,014    $   71  $16,851
                             -------      ------      ------    ------  -------

Year ended June 30, 1999
                             -------      ------      ------    ------  -------
Revenues                     $ 4,564      $  704      $  212    $   60  $ 5,540
Assets                       $10,498      $1,216      $1,043    $   83  $12,840
                             -------      ------      ------    ------  -------

Year ended June 30, 1998
                             -------      ------      ------    ------  -------
Revenues                     $ 4,172      $  493      $  194    $   67  $ 4,926
Assets                       $ 9,670      $1,248      $  794    $   76  $11,788
                             -------      ------      ------    ------  -------
                             -------      ------      ------    ------  -------
- --------------------------------------------------------------------------------


Note 12. Quarterly Financial Results

(Unaudited)

Summarized quarterly results of operations for the two years ended June 30, 2000
are as follows:

<TABLE>
<CAPTION>


- ------------------------------------------------------------------------------------------
(In thousands, except per share amounts)

                                     First          Second           Third          Fourth
Year ended June 30, 2000           Quarter         Quarter         Quarter         Quarter
                                ----------      ----------      ----------      ----------

<S>                             <C>             <C>             <C>             <C>
Revenues                        $1,351,095      $1,492,486      $1,719,730      $1,724,201
Net earnings                    $  146,200      $  199,500      $  271,310      $  223,790
Basic earnings per share        $      .23      $      .32      $      .43      $      .36
Diluted earnings per share      $      .23      $      .31      $      .42      $      .35
                                ----------      ----------      ----------      ----------

Year ended June 30, 1999 *
                                ----------      ----------      ----------      ----------
Revenues                        $1,245,126      $1,310,196      $1,514,132      $1,470,687
Net earnings                    $  125,424      $  153,977      $  225,650      $  191,789
Basic earnings per share        $      .20      $      .25      $      .37      $      .31
Diluted earnings per share      $      .20      $      .24      $      .36      $      .30
                                ----------      ----------      ----------      ----------
                                ----------      ----------      ----------      ----------
- ------------------------------------------------------------------------------------------
</TABLE>

*After impact of non-recurring  items. See note 3 to the consolidated  financial
statements.

<PAGE>

REPORT OF MANAGEMENT

     Management is responsible for the preparation of the accompanying financial
statements.  The  financial  statements,  which  include  amounts  based  on the
application  of  business  judgments,  have been  prepared  in  conformity  with
generally accepted  accounting  principles.  Deloitte & Touche LLP,  independent
certified public accountants, have audited our consolidated financial statements
as described in their report.

     The  Company  maintains  financial  control  systems  designed  to  provide
reasonable  assurance  that assets are  safeguarded  and that  transactions  are
executed and recorded in accordance with management  authorization.  The control
systems  are  supported  by written  policies  and the  control  environment  is
regularly  evaluated  by both the  Company's  internal  auditors  and Deloitte &
Touche.

     The Board of  Directors  has an Audit  Committee  comprised of four outside
directors.  The Audit  Committee  meets  with  both  Deloitte  & Touche  and the
internal  auditors  with and without  management's  presence.  It  monitors  and
reviews the Company's financial statements and internal controls,  and the scope
of the internal auditors' and Deloitte & Touche's audits.  Deloitte & Touche and
the internal auditors have free access to the Audit Committee.


                                            /s/ Arthur F. Weinbach
                                            Arthur F. Weinbach
                                            Chairman and Chief Executive Officer


                                            /s/ Richard J. Haviland
                                            Richard J. Haviland
                                            Chief Financial Officer


                                            /s/ Karen E. Dykstra
                                            Karen E. Dykstra
                                            Controller

                                            Roseland, New Jersey
                                            August 14, 2000


<PAGE>


INDEPENDENT AUDITORS' REPORT

Board of Directors and Shareholders
Automatic Data Processing, Inc.
Roseland, New Jersey


     We have audited the accompanying  consolidated  balance sheets of Automatic
Data  Processing,  Inc. and  subsidiaries  as of June 30, 2000 and 1999, and the
related  consolidated  statements of earnings,  shareholders'  equity,  and cash
flows for each of the three  years in the  period  ended  June 30,  2000.  These
consolidated  financial  statements  are  the  responsibility  of the  Company's
management.  Our  responsibility  is to express  an  opinion on these  financial
statements based on our audits.

     We conducted our audits in accordance  with  auditing  standards  generally
accepted in the United States of America.  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  audits  provide  a
reasonable basis for our opinion.

     In our opinion,  such consolidated  financial statements present fairly, in
all material respects, the financial position of Automatic Data Processing, Inc.
and subsidiaries as of June 30, 2000 and 1999, and the results of its operations
and its cash  flows for each of the three  years in the  period  ended  June 30,
2000, in conformity with accounting  principles generally accepted in the United
States of America.

/s/ Deloitte & Touche LLP

New York, New York
August 14, 2000

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>5
<FILENAME>0005.txt
<DESCRIPTION>EXHIBIT 21 TO FORM 10-K
<TEXT>



                                                                      EXHIBIT 21

<TABLE>
                                                                                             Jurisdiction of
Name of Subsidiary                                                                            Incorporation
- ------------------                                                                          ----------------

<S>                                                                                      <C>

ADP Atlantic, Inc.                                                                              Delaware
ADP Belgium CVA                                                                                  Belgium
ADP Brasil Ltda.                                                                                 Brazil
ADP Broker-Dealer, Inc.                                                                        New Jersey
ADP Brokerage International Limited                                                          United Kingdom
ADP Central, Inc.                                                                               Delaware
ADP Claims Solutions Group, Inc.                                                                Delaware
ADP Credit Corp.                                                                                Delaware
ADP Dealer Services Ltd.                                                                    Canada (Federal)
ADP Dealer Services Deutschland GmbH                                                             Germany
ADP Dealer Services Italia s.r.l.                                                                 Italy
ADP East, Inc.                                                                                  Delaware
ADP Employer Services GmbH                                                                       Germany
ADP Europe S.A.                                                                                  France
ADP Financial Information Services, Inc.                                                        Delaware
ADP GSI S.A.                                                                                     France
ADP Hollander, Inc.                                                                             Delaware
ADP, Inc.                                                                                       Delaware
ADP Integrated Medical Solutions, Inc.                                                          Delaware
ADP Nederland B.V.                                                                           The Netherlands
ADP Network Services International, Inc.                                                        Delaware
ADP Network Services Limited                                                                 United Kingdom
ADP of North America, Inc.                                                                      Delaware
ADP of Roseland, Inc.                                                                           Delaware
ADP Pacific, Inc.                                                                               Delaware
ADP Savings Association                                                                       Pennsylvania
ADP Tax Services, Inc.                                                                          Delaware
ADP TotalSource Group, Inc.                                                                      Florida
Audatex GmbH                                                                                   Switzerland
Audatex Holding GmbH                                                                           Switzerland
Audatex Deutchland Datenverarbeitungs GmbH                                                       Germany
Automatic Data Processing Limited                                                            United Kingdom
Automatic Data Processing SPRL                                                                   Belgium
Business Management Software Limited                                                         United Kingdom
Canadian-Automatic Data Processing Services Ltd.                                            Canada (Federal)
Cunningham Graphics International, Inc.                                                        New Jersey
Cunningham Graphics International, S.A.                                                  British Virgin Islands
GSI Transport Tourisme S.A.                                                                      France
Health Benefits America                                                                           Utah
Informex S.A.                                                                                    Belgium
OMR Systems Corporation                                                                        New Jersey
Wilco International Limited                                                                  United Kingdom
</TABLE>

In accordance  with Item  601(b)(21) of Regulation  S-K, the  Registrant has
omitted   the  names  of   particular   subsidiaries   because  the  unnamed
subsidiaries,  considered in the aggregate as a single subsidiary, would not
have constituted a significant subsidiary as of June 30, 2000.
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>6
<FILENAME>0006.txt
<DESCRIPTION>EXHIBIT 23 TO FORM 10-K
<TEXT>



                                                                   EXHIBIT 23

                          INDEPENDENT AUDITORS' CONSENT







    We consent to the  incorporation  by reference in Automatic Data Processing,
    Inc.'s Registration Statement Nos. 33-45150,  33-52876,  33-55909, 33-57207,
    33-58165, 33-61629, 333-01839,  333-02331,  333-12767, 333-15103, 333-29713,
    333-48493,   333-57075,   333-80237,  333-79749,  333-72497,  333-31058  and
    333-42294 on Form S-3, Registration Statement No. 333-72023 on Form S-4, and
    Registration  Statement  Nos.  33-24987,   33-25290,   33-38338,   2-75287,
    33-38366,   33-38365,  33-46168,  33-51979,  33-51977,  33-52629,  33-56419,
    33-56463, 333-10281,  333-10279, 333-10277, 333-13945, 333-50123, 333-84647,
    333-81725,  333-74265 and 333-33258 on Form S-8 of our reports dated August
    14, 2000,  included in and incorporated by reference in this Annual Report
    on Form 10-K of  Automatic  Data  Processing,  Inc. for the year ended
    June 30, 2000.


    /s/ Deloitte & Touche LLP
    -------------------------
    New York, New York
    September 12, 2000

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>7
<FILENAME>0007.txt
<DESCRIPTION>FDS --
<TEXT>

<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
     (Replace this text with the legend)
</LEGEND>
<CIK>                                          0000008670
<NAME>                                         Automatic Data Processing, Inc.
<MULTIPLIER>                                   1,000
<CURRENCY>                                     U.S. Dollars

<S>                                            <C>
<PERIOD-TYPE>                                  12-MOS
<FISCAL-YEAR-END>                              JUN-30-2000
<PERIOD-START>                                 JUL-01-1999
<PERIOD-END>                                   JUN-30-2000
<EXCHANGE-RATE>                                1.000
<CASH>                                          1,227,637
<SECURITIES>                                    1,224,912
<RECEIVABLES>                                     947,762
<ALLOWANCES>                                       48,448
<INVENTORY>                                        44,169
<CURRENT-ASSETS>                                3,064,452
<PP&E>                                          1,549,985
<DEPRECIATION>                                    952,715
<TOTAL-ASSETS>                                 16,850,816
<CURRENT-LIABILITIES>                           1,296,668
<BONDS>                                           132,017
<PREFERRED-MANDATORY>                                   0
<PREFERRED>                                             0
<COMMON>                                           63,144
<OTHER-SE>                                      4,519,674
<TOTAL-LIABILITY-AND-EQUITY>                   16,850,816
<SALES>                                                 0
<TOTAL-REVENUES>                                6,287,512
<CGS>                                                   0
<TOTAL-COSTS>                                   4,959,752
<OTHER-EXPENSES>                                        0
<LOSS-PROVISION>                                   25,020
<INTEREST-EXPENSE>                                 13,140
<INCOME-PRETAX>                                 1,289,600
<INCOME-TAX>                                      448,800
<INCOME-CONTINUING>                               840,800
<DISCONTINUED>                                          0
<EXTRAORDINARY>                                         0
<CHANGES>                                               0
<NET-INCOME>                                      840,800
<EPS-BASIC>                                          1.34
<EPS-DILUTED>                                        1.31







</TABLE>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----