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<IMS-DOCUMENT>0000891618-94-000265.txt : 19941227
<IMS-HEADER>0000891618-94-000265.hdr.sgml : 19941227
ACCESSION NUMBER:		0000891618-94-000265
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		9
CONFORMED PERIOD OF REPORT:	19940930
FILED AS OF DATE:		19941221
SROS:			NYSE
SROS:			PSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VARIAN ASSOCIATES INC /DE/
		CENTRAL INDEX KEY:			0000203527
		STANDARD INDUSTRIAL CLASSIFICATION:	3670
		IRS NUMBER:				942359345
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07598
		FILM NUMBER:		94565581

	BUSINESS ADDRESS:	
		STREET 1:		3050 HANSEN WAY
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94304-1000
		BUSINESS PHONE:		4154934000

	MAIL ADDRESS:	
		STREET 1:		3050 HANSEN WAY
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94304-1000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VARIAN DELAWARE INC
		DATE OF NAME CHANGE:	19761123
</IMS-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<DESCRIPTION>VARIAN ASSOC. 10-K.
<TEXT>

<PAGE>   1

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                   FORM 10-K
(Mark One)

        /X/      ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                    SECURITIES EXCHANGE ACT OF 1934 (FEE REQUIRED)
                     For the fiscal year ended September 30, 1994

                                       OR

        / /     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                   SECURITIES EXCHANGE ACT OF 1934 (NO FEE REQUIRED)
                 For the transistion period from          to
                                                 --------    --------

                         COMMISSION FILE NUMBER: 1-7598

             EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER:

                            VARIAN ASSOCIATES, INC.

            STATE OR OTHER JURISDICTION OF             IRS EMPLOYER
            INCORPORATION OR ORGANIZATION:          IDENTIFICATION NO.:
                     DELAWARE                           94-2359345

                    ADDRESS OF PRINCIPAL EXECUTIVE OFFICES:
               3050 Hansen Way, Palo Alto, California 94304-1000
                                 (415) 493-4000


           SECURITIES REGISTERED PURSUANT TO SECTION 12(B) OF THE ACT:

<TABLE>
<CAPTION>
                                           NAME OF EACH EXCHANGE
        TITLE OF EACH CLASS                 ON WHICH REGISTERED
        -------------------                ---------------------
        <S>                                <C>
        Common Stock,                      New York Stock Exchange
          $1 par value                     Pacific Stock Exchange

        Preferred Stock                    New York Stock Exchange
          Purchase Rights                  Pacific Stock Exchange
</TABLE>

           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 registrant was
required to file such reports), and (2) has been subject to such 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 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 Registrant's voting stock held by
non-affiliates as of December 1, 1994 was $1,155,602,000.

   Indicate the number of shares outstanding of each of the issuer's classes of
common stock as of December 1, 1994:  33,933,000 shares of $1 par value common
stock.

   An index of exhibits filed with this Form 10-K is located on pages 22
through 23.

                      DOCUMENTS INCORPORATED BY REFERENCE:

<TABLE>
<CAPTION>

DOCUMENT DESCRIPTION                                                          10-K PART
- - - --------------------                                                          ---------
<S>                                                                           <C>
   Certain sections, identified by caption and page number, of the
Registrant's Annual Report to Stockholders for the fiscal year ended
September 30, 1994 (the "Annual Report") .................................... I, II, IV

   Certain sections, identified by caption, of the Proxy Statement for
Registrant's 1995 Annual Meeting of Stockholders (the "Proxy Statement") ....       III
</TABLE>

<PAGE>   2
                                    PART  I
Item 1.        Business

Varian Associates, Inc. together with its subsidiaries (hereinafter referred to
as the "Company" or the "Registrant") is a high- technology enterprise which
was founded in 1948.  It is engaged in the research, development, manufacture,
and marketing of products and services for the fields of communications, health
care, industrial production, scientific and industrial research, defense, and
environmental monitoring.  The Company's principal products are health care
systems, analytical instruments, semiconductor production equipment, and
electron devices.  Its foreign subsidiaries engage in some of the
aforementioned businesses and market the Company's products outside the United
States.  As of September 30, 1994, the Company employed approximately 8,100
people worldwide.

The Company sells its products throughout the world and has 37 field sales
offices in the U.S. and 52 sales offices in other countries.  In general, its
markets are quite competitive, characterized by the application of advanced
technology and by the development of new products and applications.  Many of
the Company's competitors are large, well-known manufacturers, and no reliable
information is generally available on their sales of similar products.

There were no material changes in the kinds of products produced or in the
methods of distribution since the beginning of the fiscal year.  The Company
anticipates adequate availability of raw materials.

The Company's sales to customers outside of the U.S. for 1994 were $732
million.  The profitability of such sales is subject to greater fluctuation
than U.S. sales because of generally higher marketing costs and changes in the
relative value of currencies.  Additional information concerning the method of
accounting for the Company's foreign currency translation is set forth under
the caption "Foreign Currency Translation" on page 26 of the Annual Report,
which information is incorporated herein by reference.

The Company's operations are grouped into four segments.  These segments, their
products, and the markets they serve are described in the following paragraphs.

The Health Care Systems business manufactures and markets linear accelerators,
cancer treatment planning systems, and data management systems for radiotherapy
centers.  It also designs and manufactures a wide range of X-ray generating
tubes for the medical diagnostic imaging market worldwide.  Linear accelerators
are used in cancer therapy and for industrial radiographic applications.  The
Company's leading CLINAC(R) series of medical linear accelerators, marketed to
hospitals and clinics worldwide, generates therapeutic X-rays and electron
beams for cancer treatment.  LINATRON(R) linear accelerators are used in
industrial applications to X-ray heavy metallic structures for quality control.
The Company is active in four primary medical X-ray imaging market segments:
CT scanner; diagnostic radiographic/fluoroscopic; special procedures; and
mammography.  Backlog for the Health Care Systems business amounted to $281
million and $274 million in fiscal 1994 and 1993, respectively.

                                       2

<PAGE>   3
Item 1. (continued)

The Instruments business manufactures, sells, and services a variety of
scientific instruments for analyzing chemical substances including metals,
inorganic materials, organic compounds, polymers, natural substances, and
biochemicals.  The products include liquid and gas chromatographs, gas
chromatograph/mass spectrometers, NMR spectrometers, ultraviolet visible-near
infrared spectrometers, atomic absorption spectrometers, inductively coupled
plasma spectrometers, inductively coupled plasma/mass spectrometers, data
systems, and small, disposable tools used to prepare chemical samples for
analysis.  Typical applications are biochemical and organic chemical research,
measurement of the chemical composition of mixtures, studies of the chemical
structure of pure compounds, quality control of manufactured materials,
chemical analysis of natural products, and environmental monitoring and
measurement.  The major markets served are environmental laboratories;
pharmaceutical and chemical industries; chemical, life science, and academic
research; government laboratories; and specific areas of the health care
industry.  Backlog for this business amounted to $78 million and $84 million in
fiscal 1994 and 1993, respectively.

The Company's Semiconductor Equipment business manufactures processing systems
which are essential to making integrated circuits.  A world leader in the
development, manufacture, and application of ion implantation and
sputter-coating systems, Varian equipment is operating in every major wafer
fabrication facility in the world, and its latest models are being used to
develop tomorrow's state- of-the-art devices.  Backlog for this business
amounted to $245 million and $105 million in fiscal 1994 and 1993,
respectively.  The discontinuance of the semiconductor equipment distribution
agreement with Tokyo Electron Limited in the U.S. and Europe was completed as
planned effective September 30, 1994.  Semiconductor equipment orders and sales
growth will be moderated by discontinuation of the  distribution of TEL
products.  The impact on Semiconductor Equipment earnings is expected to be
minimal under the terms of the termination, which includes payments to the
Company for certain future TEL sales.

The Company's Electron Devices business holds world leadership positions in
microwave tube and power amplifiers used in satellite communications, radar,
radio and television broadcasting, and other communications applications, as
well as electronic countermeasures and medical diagnostics.  Approximately
one-third of the segment's sales are for defense applications, including
electronic countermeasures, radar, and missile guidance.  About one-half of its
sales are for communication applications, including radio and television
broadcasting and satellite communications.  Industrial markets are also served.
Replacements and spares represent approximately 40 percent of the tube sales,
particularly those used for communications and defense applications.  Backlog
for this segment amounted to $155 million and $142 million in fiscal 1994 and
1993, respectively.  On October 20, 1994, the Company announced that it will
seek a buyer for the Electron Devices operations.  The sale will not go forward
unless the selling price recognizes the increased profitability and improving
value attained in the business in recent years.

Additional information regarding the Company's lines of business and
international operations are incorporated herein by reference from the
information provided under the captions "Industry Segments" and "Geographic
Segments" on pages 34-35 of the Annual Report.

                                       3
<PAGE>   4
Item 1.  (continued)


The Company maintains in-house patent attorneys, holds numerous patents in the
United States and in other countries, and has many patent applications pending
in the U.S. and in other countries.  The Company considers the development of
patents through creative research and the maintenance of an active patent
program to be advantageous in the conduct of its business, but does not regard
the holding of patents as essential to its operations.  The Company grants
licenses to reliable manufacturers on various terms and cross-licensing
arrangements with other parties.  Information regarding the Company's research
and development costs is incorporated herein by reference from the information
provided under the caption "Research and Development" on page 28 of the Annual
Report.

The Company's operations are subject to various federal, state and/or local
laws regulating the discharge of materials to the environment or otherwise
relating to the protection of the environment.  The Company is also involved in
various stages of environmental investigation and/or remediation under the
direction of or in consultation with federal, state and/or local agencies at
certain current or former Company facilities (see the information provided
under the captions "Management's Discussion and Analysis" and "Contingencies"
on pages 19-20 and 33, respectively, of the Annual Report, which information is
incorporated herein by reference).  The Company has established reserves for
these matters, which reserves management believes are adequate.  Based on
information currently available, management believes that the Company's
compliance with laws which have been adopted regulating the discharge of
materials to the environment or relating to the protection of the environment
is otherwise not reasonably likely to have a material adverse effect on the
capital expenditures, earnings or competitive position of the Company.  Also,
estimated capital expenditures for environmental control facilities are not
expected to be material in fiscal 1995, nor are they expected to be material in
fiscal 1996.

Executive Officers of the Registrant

The following table sets forth the names and ages of the Registrant's executive
officers, together with positions and offices held within the last five years
by such executive officers.  Officers are appointed to serve until the meeting
of the Board of Directors following the next Annual Meeting of Stockholders and
until their successors have been elected and have qualified.  Ages are as of
December 19, 1994.

<TABLE>
<CAPTION>
 Name                              Age     Position                                                   Term
 ----                              ---     --------                                                   ----
 <S>                               <C>     <C>                                                        <C>
 J. Tracy O'Rourke                 59      Chairman of the Board and Chief Executive Officer          1990-Present
 (Director)                                Executive Vice President and Chief Operating Officer,      1989-1990
                                           Rockwell International Corporation (a diversified
                                           electronics company)

 Richard A. Aurelio                50      Executive Vice President                                   1992-Present
                                           President, Semiconductor Equipment                         1991-1992
                                           Executive Vice President, ASM Lithography (a               1987-1991
                                           semiconductor manufacturing company)
</TABLE>





                                       4
<PAGE>   5
Item 1.  (continued)



<TABLE>
<S>                               <C>     <C>                                                        <C>
Allen J. Lauer                    57      Executive Vice President                                   1990-Present
                                          Senior Vice President and President, Instruments           1989-1990

Richard M. Levy                   56      Executive Vice President                                   1990-Present
                                          Senior Vice President and President, Medical Equipment     1989-1990

Al D. Wilunowski                  48      Executive Vice President                                   1990-Present
                                          Vice President and President, Electron Devices             1989-1990

Timothy E. Guertin                45      Corporate Vice President                                   1992-Present
                                          President, Medical Equipment                               1990-Present
                                          General Manager, Medical Equipment                         1989-1990

Allen K. Jones                    47      Vice President                                             1991-Present
                                          Treasurer                                                  1990-Present
                                          Director, Investor Relations and Financial Services        1987-1990

Robert A. Lemos                   53      Vice President, Finance and Chief Financial Officer        1986-Present

Joseph B. Phair                   47      Secretary                                                  1991-Present
                                          Vice President and General Counsel                         1990-Present
                                          Associate General Counsel and Director, Legal              1987-1990
                                          Department Operations

Wayne P. Somrak                   49      Vice President                                             1991-Present
                                          Controller                                                 1985-Present
</TABLE>

There is no family relationship between any of the executive officers.





                                       5
<PAGE>   6
Item 2.        Properties

The Company's executive offices and principal research and manufacturing
facilities are located in Palo Alto, California, on 71 acres of land held under
leaseholds which expire in the years 2012 through 2058.  These facilities are
owned by the Company, and provide floor space totaling 1,160,000 square feet.
The following is a summary of the Company's properties at September 30, 1994:

<TABLE>
<CAPTION>
                                      Land (Acres)               Buildings (000's Sq. Ft.)
                                      ------------               -------------------------

                                 Owned          Leased             Owned         Leased
                                 -----          ------             -----         ------
<S>                              <C>             <C>               <C>            <C>
United States                    142             91                2,446          559
International                     35              6                  422          331
                                 ---             --                -----          ---
                                 177             97                2,868          890
                                 ===             ==                =====          ===
</TABLE>


Utilization of facilities by segment is shown in the following table:

<TABLE>
<CAPTION>
                                                              Buildings (000's Sq. Ft.)
                                            -------------------------------------------------------------

                                               Manufacturing, Administrative 
                                                and Research & Development
                                                --------------------------

                                                                                    Marketing 
                                             U.S.        Non-U.S.       Total      and Service      Total
                                             ----        --------       -----      ------------     -----
 <S>                                        <C>            <C>          <C>            <C>          <C>
 Health Care Systems                          419           40            459          171            672
 Instruments                                  299          192            491          364            855
 Semiconductor Equipment                      286           41            327          139            466
 Electron Devices                             912          110          1,022           59          1,039
 Other Operations                              50            0             50            0             50
                                            -----          ---          -----          ---          -----
    Total Operations                        1,966          383          2,349          733          3,082
                                            =====          ===          =====          ===            
 Other                                                                                                676
                                                                                                    -----
    Total                                                                                           3,758
                                                                                                    =====
</TABLE>


Other Operations includes manufacturing support.


The capacity of these facilities is sufficient to meet current demand.  The
Company owns substantially all of the machinery and equipment in use in its
plants.  It is the Company's policy to maintain its plants and equipment in
excellent condition and at a high level of efficiency.





                                       6
<PAGE>   7
Item 2. (continued)

Manufacturing sites by geographical location are as follows:

Health Care Systems             California, Illinois, South Carolina, Utah,
                                England, Finland, Switzerland

Instruments                     California, Massachusetts, Australia, Italy

Semiconductor Equipment         California, Massachusetts, Korea

Electron Devices                California, Massachusetts, Arizona, Canada

Company-owned and staffed sales offices throughout the world are located in
North and South America:  Brazil, Canada, Mexico, United States; Europe:
Austria, Belgium, Denmark, France, Italy, the Netherlands, Spain, Sweden,
Switzerland, Finland, England, Germany; and Pacific Basin:  Australia, People's
Republic of China, Hong Kong, India, Japan, Korea, Singapore.

Item 3.        Legal Proceedings

Information required by this Item is incorporated herein by reference from the
information provided under the caption "Contingencies" on page 33 of the Annual
Report.

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

Not applicable.

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

The information required by this Item is incorporated herein by reference from
the information provided under the caption "Common Stock Prices (Unaudited)" on
page 36 of the Annual Report, and the information provided under the caption
"Long-Term Debt" on page 29 of the Annual Report.

The Company's common stock is listed on the New York and Pacific Stock
Exchanges under the trading symbol VAR.

There were 6,253 holders of record of the Company's common stock on December 1,
1994.

                                       7
<PAGE>   8
ITEM 6.  SELECTED FINANCIAL DATA


<TABLE>
<CAPTION>
                                                                                FISCAL YEARS
- - - ------------------------------------------------------------------------------------------------------------------------
(DOLLARS IN MILLIONS EXCEPT PER SHARE AMOUNTS)           1994           1993          1992          1991          1990
- - - ------------------------------------------------------------------------------------------------------------------------
<S>                                                 <C>             <C>           <C>           <C>           <C>
SUMMARY OF OPERATIONS
Sales                                               $   1,552.5        1,311.0       1,288.0       1,377.9       1,264.8
                                                     ----------     ----------    ----------    ----------    ----------
Earnings from Continuing Operations
  before Taxes                                      $     128.0           73.9          62.3          92.8          20.7
    Taxes on earnings                               $      48.6           28.1          23.7          35.3           8.1
                                                     ----------     ----------    ----------    ----------    ----------
Earnings from Continuing Operations                 $      79.4           45.8          38.6          57.5          12.6
    Loss from Discontinued Operations,
      Net of Benefits                               $         -              -             -             -         (16.7)
                                                      ---------     ----------    ----------    ----------    ----------
Earnings (Loss) before Cumulative  Effect of               79.4           45.8          38.6          57.5          (4.1)
    Change in Accounting for Income Taxes
Cumulative Effect of Accounting Change              $         -              -             -          (7.8)            -
                                                     ----------     ----------    ----------    ----------    ----------
NET EARNINGS (LOSS)                                 $      79.4           45.8          38.6          49.7          (4.1)
                                                     ==========     ==========     =========    ==========    ==========

EARNINGS (LOSS) PER SHARE - FULLY DILUTED
    Earnings Continuing Operations                  $      2.22           1.26          1.02          1.47          0.32
    Loss Discontinued Operations                    $         -              -             -             -         (0.42)
                                                     ----------     ----------    ----------    ----------    ----------
Earnings (Loss) Per Share Before
    Cumulative Effect of Change in Accounting
    for Income Taxes                                $      2.22           1.26          1.02          1.47         (0.10)
Cumulative Effect of Accounting Change              $         -              -             -         (0.20)            -
                                                     ----------     ----------    ----------    ----------    ----------
NET EARNINGS (LOSS) PER SHARE                       $      2.22           1.26          1.02          1.27         (0.10)
                                                     ==========     ==========    ==========    ==========    ==========

DIVIDENDS DECLARED PER SHARE                        $     0.230          0.195         0.175         0.153         0.130
                                                     ==========     ==========    ==========    ==========    ==========

FINANCIAL POSITION AT YEAR END
Total assets                                        $     962.4          878.7         878.7         869.8         923.6
Long-term debt (excluding current portion)          $      60.4           60.5          49.7          68.0          76.8
</TABLE>



Note: Certain amounts in prior years have been restated to reflect discontinued
      operations.

      This selected financial data should be read in conjunction with the
      related consolidated financial statements and notes thereto, incorporated
      herein by reference pursuant to Item 8.


Item 7.        Management's Discussion and Analysis of Financial Condition and
               Results of Operations
               
The information required by this Item is incorporated herein by reference from
the information provided under the caption "Management's Discussion and
Analysis" on pages 19-20 of the Annual Report.





                                       8
<PAGE>   9




Item 8.      Financial Statements and Supplementary Data

The information required by this Item is incorporated herein by reference from
the Report of Independent Accountants on page 37 of the Annual Report and the
Consolidated Financial Statements, Notes to the Consolidated Financial
Statements, and Supplementary Data on pages 22-36 of the Annual Report.

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

Not applicable.

                                    Part III

Item 10.     Directors and Executive Officers of the Registrant

The information required by this Item with respect to the Company's executive
officers is incorporated herein by reference from the information under Item 1
of Part I of this Report.  The information required by this Item with respect
to the Company's directors is incorporated herein by reference from the
information provided under the caption "Election of Directors" of the Proxy
Statement which will be filed with the Commission.  The information required by
Item 405 of Regulation S-K is incorporated herein by reference from the
information provided under the caption "Securities Exchange Act of 1934" of the
Proxy Statement.

Item 11.     Executive Compensation

The information required by this item is incorporated herein by reference from
the information provided under the caption "Certain Executive Officer
Compensation and Other Information" of the Proxy Statement.

Item 12.     Security Ownership of Certain Beneficial Owners and Management

The information required by this Item is incorporated herein by reference from
the information provided under the caption "Stock Ownership of Certain
Beneficial Owners" of the Proxy Statement.

Item 13.     Certain Relationships and Related Transactions

The information required by this Item is incorporated herein by reference from
the information provided under the captions "Management Indebtedness and
Certain Transactions", "Change in Control Arrangements" and "Arrangement with
Mr. Wilunowski" of the Proxy Statement.

                                       9
<PAGE>   10
                                    Part IV

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

         (a)     The following documents are filed as a part of this report:

                (1)     Financial Statements:  The following financial
                        statements of the Registrant and its subsidiaries, and
                        Report of Independent Accountants, are incorporated
                        herein by reference from pages 22 through 35, and page
                        37 of the Annual Report:


                           Consolidated Financial Statements:

                                 Consolidated Statements of Earnings for fiscal
                                   years 1994, 1993, and 1992

                                 Consolidated Balance Sheets at fiscal year-end
                                   1994 and 1993

                                 Consolidated Statements of  Stockholders'
                                   Equity for fiscal years 1994, 1993, and 1992

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

                                 Notes to the Consolidated Financial Statements

                                 Report of Independent Accountants





                                       10
<PAGE>   11
Item 14.  (continued)


(2)  Financial Statement Schedules:  The following financial statement
     schedules of the Registrant and its subsidiaries for fiscal years 1994,
     1993, and 1992, and the related Reports of Independent Accountants are
     filed as a part of this Report and should be read in conjunction with the
     Consolidated Financial Statements of the Registrant and its subsidiaries
     which are incorporated herein by reference.

<TABLE>
<CAPTION>
Schedule                                                                                    Page
- - - --------                                                                                    ----
<S>           <C>                                                                            <C>
 --           Report of Independent Accountants on Financial Statement Schedules             15

 II           Amounts Receivable from Related Parties and Underwriters, Promoters,           16
              and Employees other than Related Parties

 V            Property, Plant and Equipment                                                  17

 VI           Accumulated Depreciation, Depletion and Amortization of Property,              18
              Plant and Equipment

VIII          Valuation and Qualifying Accounts                                              19

 IX           Short-Term Borrowings                                                          20

 X            Supplementary Income Statement Information                                     21
</TABLE>

All other required schedules are omitted because of the absence of conditions
under which they are required or because the required information is given in
the financial statements or the notes thereto.



(3)    Exhibits:

            3-a                    Registrant's Restated Certificate of
                                         Incorporation, dated June 26, 1987
                                         (incorporated herein by reference to
                                         Registrant's Form 10-K for the year
                                         ended October 1, 1993).

            3-b                    Registrant's Bylaws, dated May 15, 1992
                                         (incorporated herein by reference to
                                         the Registrant's Form 10-K for the
                                         year ended October 2, 1992).

            4                      Registrant's Rights Agreement with the First
                                         National Bank of Boston, dated August
                                         25, 1986, and Amendment No. 1 dated
                                         July 7, 1989 (incorporated herein by
                                         reference to Registrant's Form 10-K
                                         for the year ended October 1, 1993).

            10.1                   Registrant's Omnibus Stock Plan
                                         (incorporated herein by reference to
                                         Exhibit 4 to the Registration
                                         Statement on Form S-8; File  No.
                                         33-4-0460).


                                       11
<PAGE>   12
Item 14 (continued)

            10.2                   Registrant's 1982 Non-Qualified Stock Option
                                         Plan (incorporated herein by reference
                                         to Exhibit 4.6 to the Registration
                                         Statement on Form S-8; File No.
                                         33-33660).

            10.3                   Registrant's Restricted Stock Plan
                                         (incorporated herein by reference to
                                         Exhibit 4 to the Registration Statement
                                         on Form S-8; File  No. 33-33661).

            10.4                   Registrant's Management Incentive Plan
                                         (incorporated herein by reference
                                         to Registrant's Form 10-K for the year
                                         ended October 1, 1993).

            10.5                   Registrant's Supplemental Retirement Plan
                                         (incorporated herein by
                                         reference to Registrant's Form 10-K for
                                         the year ended October 1, 1993).

            10.6                   Registrant's form of Indemnity Agreement
                                         with Directors and Executive
                                         Officers (incorporated herein by
                                         reference to Registrant's Form 10-K
                                         for the year ended October 1, 1993).

            10.7                   Registrant's form of Change in Control
                                         Agreement with Executive Officers
                                         other than the Chief Executive Officer
                                         (incorporated herein by reference to   
                                         Registrant's Form 10-K for the year
                                         ended October 1, 1993).

            10.8                   Registrant's Change in Control Agreement
                                         with J. Tracy O'Rourke
                                         (incorporated herein by reference to
                                         Registrant's Form 10-K for the year
                                         ended October 1, 1993).

            10.9                   Description of Certain Compensatory
                                         Arrangements between Registrant
                                         and Directors (incorporated herein by
                                         reference to Registrant's Form 10-Q
                                         for the quarter ended December 31, 
                                         1993).

            10.10                  Description of Certain Compensatory
                                         Arrangements between Registrant and
                                         Executive Officers.

            10.11                  Description of Certain Relocation
                                         Arrangements between Registrant and
                                         Executive Officers (incorporated herein
                                         by reference to Registrant's Form 10-K
                                         for the year ended October 1, 1993).

            10.12                  Registrant's November 14,1994  Incentive and
                                         Separation Agreement with Al D. 
                                         Wilunowski.(1)

            11                     Computation of earnings per share.





__________________________________

(1) Confidential treatment is being requested for portions of this exhibit.



                                       12
<PAGE>   13
Item 14.  (continued)



            13        Registrant's 1994 Annual Report to Stockholders
                          (furnished for the information of the Securities
                          and Exchange Commission only and not deemed to be
                          filed except for those portions expressly
                          incorporated by reference herein).

            21        Subsidiaries of the Registrant.

            23        Consent of Independent Accountants.

            24        Power of Attorney by directors of the
                          Company authorizing certain
                          persons to sign this Annual Report on Form 10-K on
                          their behalf.

            27        Financial Data Schedule

(b)   Reports on Form 8-K:
               No reports on Form 8-K were filed during the fiscal quarter ended
               September 30, 1994.





                                       13
<PAGE>   14
Item 14.  (continued)


                                   SIGNATURES

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

                                        VARIAN ASSOCIATES, INC.
                                             (Registrant)

Dated:  December 7, 1994           By:  /s/ Robert A. Lemos
                                        -------------------------------
                                            Robert A. Lemos
                                            Vice President, Finance
                                            and Chief Financial 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 and in the capacities and on the dates indicated below.

<TABLE>
<CAPTION>
        Signature                                     Title                                 Date
        ---------                                     -----                                 ----
<S>                                <C>                                                    <C>
/s/ J. Tracy O'Rourke              Chairman of the Board and Chief Executive Officer      December 9, 1994
- - - ---------------------              (Principal Executive Officer)                                          
    J. Tracy O'Rourke               
                                   

/s/ Robert A. Lemos                Vice President, Finance and Chief Financial Officer    December 7, 1994
- - - -------------------                (Principal Financial Officer)                                          
    Robert A. Lemos                
                                   


/s/ Wayne P. Somrak                Vice President and Controller (Principal Accounting    December 7, 1994
- - - -------------------                Officer)                                                              
    Wayne P. Somrak                
                                   
Ruth M. Davis *                    Director
Samuel Hellman *                   Director
Terry R. Lautenbach *              Director
Angus A. MacNaughton *             Director
David W. Martin, Jr.*              Director
John G. McDonald *                 Director
William F. Miller *                Director
Gordon E. Moore *                  Director
David E. Mundell *                 Director
Donald O. Pederson *               Director
Philip J. Quigley                  Director
Burton Richter *                   Director
Paul G. Stern *                    Director
Richard W. Vieser *                Director

      * By      /s/ Robert A. Lemos                                                       December 7, 1994
                ------------------------------------------                                                                     
                    Robert A. Lemos,  Attorney-in-Fact  **
</TABLE>



- - - ----------------------------------
** By authority of powers of attorney filed herewith.

                                       14
<PAGE>   15



                      Report of Independent Accountants on

                         Financial Statement Schedules


To the Board of Directors and Stockholders of
         Varian Associates, Inc.

Our report on the consolidated financial statements dated October 19,1994
appears on page 37 of the 1994 Annual Report to Stockholders of Varian
Associates, Inc. and subsidiary companies (which report and consolidated
financial statements are incorporated by reference in this Annual Report on
form 10-K).  In connection with our audits of such financial statements, we
have also audited the Financial Statement Schedules listed in the index on page
11 of this Form 10-K.

In our opinion, the financial statement schedules referred to above, when
considered in relation to the basic consolidated financial statements taken as
a whole, present fairly, in all material respects, the information required to
be included therein.




                                        /s/ Coopers & Lybrand  L.L.P.
                                        -----------------------------
                                        Coopers & Lybrand  L.L.P.




San Jose, California
October 19, 1994





                                       15






<PAGE>   16
                                                                    SCHEDULE II

                VARIAN ASSOCIATES, INC. AND SUBSIDIARY COMPANIES
      AMOUNTS RECEIVABLE FROM RELATED PARTIES AND UNDERWRITERS, PROMOTERS,
                 AND EMPLOYEES OTHER THAN RELATED PARTIES  (1)
                 for the fiscal years ended 1994, 1993 and 1992
                             (Dollars in Thousands)

<TABLE>
<CAPTION>
                                     BALANCE AT                                        BALANCE AT END        
                                     BEGINNING                     AMOUNTS               OF PERIOD           
NAME OF DEBTOR                       OF PERIOD     ADDITIONS      COLLECTED      CURRENT           NONCURRENT
- - - ---------------------------------------------------------------------------------------------------------------
<S>                                   <C>           <C>             <C>           <C>             <C>
FISCAL YEAR ENDED 1994:
J. T. O'Rourke   (2)                  $  1,260      $     -         $     -       $    -          $   1,260
R. A. Aurelio    (5)                       500            -               -            -                500
                                      --------      -------         -------       ------          ---------
                                      $  1,760      $     0         $     0       $    0          $   1,760
                                      ========      =======         =======       ======          =========
FISCAL YEAR ENDED 1993:
J. T. O'Rourke   (2)                  $  1,260      $     -         $     -       $    -          $   1,260
A. D. Wilunowski (4)                       109            -             109            -                  -
R. A. Aurelio    (5)                       500            -               -            -                500
                                      --------      -------         -------       ------          ---------
                                      $  1,869      $     0         $   109       $    0          $   1,760
                                      ========      =======         =======       ======          =========
FISCAL YEAR ENDED 1992:
J. T. O'Rourke   (2)                  $  1,260      $     -         $     -       $    -          $   1,260
R. A. Lemos      (3)                        52            -              52            -                  -
A. D. Wilunowski (4)                         -          123              14           12                 97
R. A. Aurelio    (5)                       500            -               -            -                500
                                      --------      -------         -------       ------          ---------
                                      $  1,812      $   123         $    66       $   12          $   1,857
                                      ========      =======         =======       ======          =========
</TABLE>

(1)  As to column omitted the answer is "none".

(2)  The amount receivable is composed of two notes, each secured by a deed of
     trust on residential real property.  One is for $700,000 and contains
     provisions for interest based on appreciation of the real property.  The
     other is for $560,000 and is interest free.  Both are payable after 30
     years, within one year of termination of employment, or upon sale of the
     property, whichever occurs first, but may be converted  to an 8%, 15 year
     note upon Mr. O'Rourke's retirement.  The security for the loans may be
     replaced with a different residence if Mr. O'Rourke is employed by the
     Company at the time.

(3)  The amount receivable is supported by notes with interest rates of 6.75%
     and 7.04% due through 1992, with  common stock of the Company pledged as
     collateral.

(4)  The amount receivable is supported by a note with interest rate of 6.89%
     due through 1997, with common stock of the Company pledged as collateral.

(5)  The amount receivable is composed of a note, secured by a deed of trust on
     residential real property. The note contains provisions for interest based
     on appreciation of the real property.  It is payable within one year or
     three years of termination of employment (depending on the circumstances)
     or upon sale of the real property, whichever occurs first.


                                     - 16 -


<PAGE>   17
                                                                      SCHEDULE V
                VARIAN ASSOCIATES, INC. AND SUBSIDIARY COMPANIES
                         PROPERTY, PLANT, AND EQUIPMENT
                 for the fiscal years ended 1994, 1993 and 1992
                             (Dollars in Millions)

<TABLE>
<CAPTION>
                                       BALANCE AT                                                                BALANCE AT
                                       BEGINNING                                                  OTHER            END OF
CLASSIFICATION                         OF PERIOD          ADDITIONS        RETIREMENTS         CHANGES (1)         PERIOD
- - - ---------------------------------------------------------------------------------------------------------------------------
<S>                                     <C>               <C>               <C>                   <C>             <C>
FISCAL YEAR ENDED 1994:

Land and land leaseholds                $  11.3            $  0.4           $  (0.9)              $    -          $  10.8
Buildings                                 194.2              13.3              (6.6)                 0.5            201.4
Machinery and equipment                   331.1              41.6             (25.5)                   -            347.2
Construction in progress                    7.7               7.3                 -                    -             15.0
                                        -------            ------           --------              ------          -------
   Total                                $ 544.3            $ 62.6           $ (33.0)              $  0.5          $ 574.4
                                        =======            ======           =======               ======          =======
FISCAL YEAR ENDED 1993:

Land and land leaseholds                $   9.9            $  0.1           $  (0.2)              $  1.5          $  11.3
Buildings                                 188.4              10.4              (4.0)                (0.6)           194.2
Machinery and equipment                   323.4              38.0             (29.9)                (0.4)           331.1
Construction in progress                   11.6              (3.4)                -                 (0.5)             7.7
                                        -------            ------           --------              ------          -------
   Total                                $ 533.3            $ 45.1           $ (34.1)              $  0.0          $ 544.3
                                        =======            ======           =======               ======          =======

FISCAL YEAR ENDED 1992:

Land and land leaseholds                $   9.4            $  0.6           $  (0.1)              $    -          $   9.9
Buildings                                 168.0              14.3              (1.3)                 7.4            188.4
Machinery and equipment                   305.3              43.9             (21.8)                (4.0)           323.4
Construction in progress                   24.8             (10.2)                -                 (3.0)            11.6
                                        -------            ------           --------              ------          -------
   Total                                $ 507.5            $ 48.6           $ (23.2)              $  0.4          $ 533.3
                                        =======            ======           =======               ======          =======
</TABLE>

(1)  Miscellaneous reclassifications.

                                      -17-
<PAGE>   18

                                                                    SCHEDULE  VI
                VARIAN ASSOCIATES, INC. AND SUBSIDIARY COMPANIES
            ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION OF
                         PROPERTY, PLANT, AND EQUIPMENT
                 for the fiscal years ended 1994, 1993 and 1992
                             (Dollars in Millions)

<TABLE>
<CAPTION>
                                          BALANCE AT                                                                BALANCE AT
                                          BEGINNING                                                    OTHER          END OF
CLASSIFICATION                            OF PERIOD          ADDITIONS          RETIREMENTS         CHANGES (1)       PERIOD
- - - ------------------------------------------------------------------------------------------------------------------------------
<S>                                       <C>                <C>                <C>                 <C>               <C>
FISCAL YEAR ENDED 1994:

Land and land leaseholds                   $   2.7            $  0.3             $  (0.1)             $   0.4         $   3.3
Buildings                                     88.9               9.1                (2.9)                (0.3)           94.8
Machinery and equipment                      222.3              38.6               (20.2)                 0.3           241.0
                                           -------            ------             -------              -------         -------
   Total                                   $ 313.9            $ 48.0             $ (23.2)             $   0.4         $ 339.1
                                           =======            ======             =======              =======         ======= 

FISCAL YEAR ENDED 1993:

Land and land leaseholds                   $   2.2            $  0.4             $  (0.1)             $   0.2         $   2.7
Buildings                                     82.9               8.5                (2.5)                   -            88.9
Machinery and equipment                      210.0              36.4               (24.3)                 0.2           222.3
                                           -------            ------             -------              -------         -------
   Total                                   $ 295.1            $ 45.3             $ (26.9)             $   0.4         $ 313.9
                                           =======            ======             =======              =======         ======= 

FISCAL YEAR ENDED 1992:

Land and land leaseholds                   $   1.8            $  0.4             $     -              $     -         $   2.2
Buildings                                     71.7               8.6                (1.2)                 3.8            82.9
Machinery and equipment                      195.7              35.5               (17.3)                (3.9)          210.0
                                           -------            ------             -------              -------         -------
   Total                                   $ 269.2            $ 44.5             $ (18.5)             $  (0.1)        $ 295.1
                                           =======            ======             =======              =======         ======= 
</TABLE>

(1)  Miscellaneous reclassifications.


                                      -18-
<PAGE>   19

                                                                   SCHEDULE VIII
                VARIAN ASSOCIATES, INC. AND SUBSIDIARY COMPANIES
                     VALUATION AND QUALIFYING ACCOUNTS  (1)
                for the fiscal years ended 1994, 1993, and 1992
                             (Dollars in Thousands)

<TABLE>
<CAPTION>
                                              BALANCE AT       CHARGED TO                  DEDUCTIONS               BALANCE AT
                                              BEGINNING        COSTS AND        -------------------------------       END OF
DESCRIPTION                                   OF PERIOD         EXPENSES        DESCRIPTION            AMOUNT         PERIOD
- - - ------------------------------------------------------------------------------------------------------------------------------
<S>                                           <C>              <C>              <C>                    <C>          <C>
ALLOWANCE FOR DOUBTFUL NOTES
  & ACCOUNTS RECEIVABLE:
                                                                                 Write-offs
Fiscal Year Ended 1994                         $  2,219         $    762         & Adjustments         $    559      $  2,422
                                               ========         ========                               ========      ========
                                                                                 Write-offs
Fiscal Year Ended 1993                         $  2,202         $    544         & Adjustments         $    527      $  2,219
                                               ========         ========                               ========      ========
                                                                                 Write-offs
Fiscal Year Ended 1992                         $  2,203         $    789         & Adjustments         $    790      $  2,202
                                               ========         ========                               ========      ========

ESTIMATED LIABILITY FOR
  PRODUCT WARRANTY:

                                                                                 Actual
                                                                                 Warranty
Fiscal Year Ended 1994                         $ 35,615         $ 49,354         Expenditures          $ 43,287      $ 41,682
                                               ========         ========                               ========      ========
                                                                                 Actual
                                                                                 Warranty
Fiscal Year Ended 1993                         $ 34,105         $ 41,773         Expenditures          $ 40,263      $ 35,615
                                               ========         ========                               ========      ========
                                                                                 Actual
                                                                                 Warranty
Fiscal Year Ended 1992                         $ 33,950         $ 44,646         Expenditures          $ 44,491      $ 34,105
                                               ========         ========                               ========      ========
</TABLE>

(1)  As to column omitted the answer is "none".





                                      -19-


<PAGE>   20
                                                                     SCHEDULE IX
                VARIAN ASSOCIATES, INC. AND SUBSIDIARY COMPANIES
                             SHORT-TERM BORROWINGS
                 for the fiscal years ended 1994, 1993 and 1992
                             (Dollars in Millions)


<TABLE>
<CAPTION>

                                                       WEIGHTED         MAXIMUM         AVERAGE AMT.       WEIGHTED
                                          BALANCE       AVERAGE         AMOUNT          OUTSTANDING        AVERAGE
CATEGORY OF AGGREGATE                      AT END      INTEREST       OUTSTANDING         DURING        INTEREST RATE
SHORT-TERM BORROWINGS (1)                OF PERIOD     RATE (2)       DURING PERIOD       PERIOD  (3)   DURING PERIOD  (4)
- - - --------------------------------------------------------------------------------------------------------------------------
<S>                                      <C>            <C>            <C>                <C>               <C>
AMOUNTS PAYABLE TO BANKS (5):

Fiscal Year-End 1994                     $   4.7         6.2 %         $   64.4           $  30.3           4.0 %
                                            ====        ====               ====              ====          ==== 

Fiscal Year-End 1993                     $  16.3         3.6 %         $   53.9           $  20.3           3.5 %
                                            ====        ====               ====              ====          ====  

Fiscal Year-End 1992                     $   1.7        17.5 %         $   30.0           $  13.9           4.7 %
                                            ====        ====               ====              ====          ====  
</TABLE>

(1)  "Notes payable" in the Company's consolidated balance sheet includes the
     balances shown above and the current portion of long-term debt, amounting
     to $0.1million, $6.5 million, and $8.6 million at fiscal year-end 1994,
     1993, and 1992, respectively.

(2)  The weighted average interest rate for fiscal year-end 1992 of 17.5%
     represents overnight Italian Lira interest rate for one of the Company's
     subsidiaries overdraft.  United States dollar equivalent based on foreign
     exchange forward points is approximately 5%.

(3)  Average amounts outstanding based on balances at the end of each of the 12
     months in the fiscal year.

(4)  Weighted average interest rates based on the balance and applicable
     interest rate for each amount payable at the end of each of the 12 months
     in the fiscal year.

(5)  The Company had total unused committed lines of credit of $50 million at
     each fiscal year-end 1994, 1993, and 1992.  Total borrowing is subject to
     limitations included in long-term debt agreements.  No compensating
     balances were maintained in 1994, 1993, or 1992 under credit agreements in
     effect during these years.


                                    - 20 -
<PAGE>   21

                                                                      SCHEDULE X

                VARIAN ASSOCIATES, INC. AND SUBSIDIARY COMPANIES
                   SUPPLEMENTARY INCOME STATEMENT INFORMATION
                for the fiscal years ended 1994, 1993, and 1992
                             (Dollars in thousands)


<TABLE>
<CAPTION>
- - - -------------------------------------------------------------------------------------------------
Item                                                1994               1993                1992
- - - -------------------------------------------------------------------------------------------------
<S>                                              <C>                <C>                <C>
Maintenance and repairs                          $   28,616         $   28,168         $   28,775
</TABLE>





Depreciation expense is included in Schedule VI.

Amounts for advertising costs, amortization of intangible assets and other
deferrals, taxes other than payroll and income taxes, and royalties are not
presented as such amounts are less than 1% of total sales.




                                      -21-
<PAGE>   22






                               INDEX OF EXHIBITS
<TABLE>
<CAPTION>
Exhibit
Number
- - - ------
<S>        <C>
3-a        Registrant's Restated Certificate of Incorporation, dated June 26, 1987
           (incorporated herein by reference to Registrant's Form 10-K for the year ended
           October 1, 1993).

3-b        Registrant's Bylaws, dated May 15, 1992 (incorporated herein by reference to the
           Registrant's Form 10-K for the year ended October 2, 1992).

4          Registrant's Rights Agreement with the First National Bank of Boston, dated August
           25, 1986, and Amendment No. 1 dated July 7,1989 (incorporated herein by reference to
           Registrant's Form 10-K for the year ended October 1, 1993).

10.1       Registrant's Omnibus Stock Plan (incorporated herein by reference to Exhibit 4 to
           the Registration Statement on Form S-8; File No. 33-4-0460).

10.2       Registrant's 1982 Non-Qualified Stock Option Plan (incorporated herein by reference
           to Exhibit 4.6 to the Registration Statement on Form S-8; File No. 33-33660).

10.3       Registrant's Restricted Stock Plan (incorporated herein by reference to  Exhibit 4
           to the Registration Statement on Form S-8; File No. 33-33661).

10.4       Registrant's Management Incentive Plan (incorporated herein by reference  to
           Registrant's Form 10-K for the year ended October 1, 1993).

10.5       Registrant's Supplemental Retirement Plan (incorporated herein by reference to
           Registrant's Form 10-K for the year ended October 1, 1993).

10.6       Registrant's form of Indemnity Agreement with Directors and Executive Officers
           (incorporated herein by reference to Registrant's Form 10-K  for the year ended
           October 1, 1993).

10.7       Registrant's form of Change in Control Agreement with Executive Officers other than
           the Chief Executive Officer (incorporated herein by reference to Registrant's Form
           10-K for the year ended October 1, 1993).

10.8       Registrant's Change in Control Agreement with J. Tracy O'Rourke (incorporated herein
           by reference to Registrant's Form 10-K for the year ended October 1, 1993).
</TABLE>

                                       22
<PAGE>   23
                                      INDEX OF EXHIBITS
<TABLE>
<S>        <C>                                                                                            
10.9       Description of Certain Compensatory Arrangements between Registrant and Directors
           (incorporated herein by reference to Registrant's Form 10-Q for the quarter ended
           December 31, 1993).

10.10      Description of Certain Compensatory Arrangements between Registrant and Executive
           Officers.

10.11      Description of Certain Relocation Arrangements between Registrant and Executive
           Officers (incorporated herein by reference to Registrant's Form 10-K for the year
           ended October 1, 1993).

10.12      Registrant's November 14,1994  Incentive and Separation Agreement with Al D.
           Wilunowski.(1)

11         Computation of earnings per share.

13         Registrant's 1994 Annual Report to Stockholders (furnished for the information of
           the Securities and Exchange Commission only and not deemed to be filed except for
           those portions expressly incorporated by reference herein).

21         Subsidiaries of the Registrant.

23         Consent of Independent Accountants.

24         Power of Attorney by directors of the Company authorizing certain persons to sign
           this Annual Report on Form 10-K on their behalf.

27         Financial Data Schedule
</TABLE>





__________________________________

(1) Confidential treatment is being requested for portions of this exhibit.




                                       23                                       
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.10
<SEQUENCE>2
<DESCRIPTION>AMEND.DESCRIPTION OF COMPENSATORY ARRNGMNTS.
<TEXT>

<PAGE>   1





                                 EXHIBIT 10.10

                              AMENDED AND RESTATED
                DESCRIPTION OF CERTAIN COMPENSATORY ARRANGEMENTS
                   BETWEEN REGISTRANT AND EXECUTIVE OFFICERS


SUPPLEMENTAL DISABILITY INSURANCE

         The Registrant's group disability income insurance plan for all
employees has a limitation on the actual dollar amount of replacement income
which can be provided to any single employee.  The Registrant accordingly
secures additional disability income insurance policies for Mr. O'Rourke.


REGISTRANT'S EXECUTIVE CAR PROGRAM

         The Registrant's officers are eligible to participate in the amended
and restated Executive Car Program described in Attachment A to this Exhibit
10.10.


REGISTRANT'S EXECUTIVE FINANCIAL COUNSELING PROGRAM

         The Registrant reimburses its officers as follows for the costs they
incur for financial counseling, tax planning and tax return preparation,
subject to a $6,500 annual limit except for J. Tracy O'Rourke, Chairman of the
Board and Chief Executive Officer (who is reimbursed for all such costs).  The
Registrant has made available (for an annual retainer fee) a financial
counseling firm to provide such services to the Registrant's officers.


USE OF LEASED AIRCRAFT

         J. Tracy O'Rourke, Chairman of the Board and Chief Executive Officer,
is permitted to use the Registrant's leased aircraft for personal travel.


REIMBURSEMENT FOR TAXES

         The Registrant reimburses its officers for taxes required to be paid
by the officers on the following perquisites:  group term life and disability
insurance; use of the Registrant's leased aircraft; participation in the
Registrant's Executive Car Program; and participation in the Registrant's
Executive Financial Counseling Program.




                                       1
<PAGE>   2
Exhibit 10.10 (continued)



REGISTRANT'S EXECUTIVE HEALTH PROGRAM

         The Registrant's officers are eligible to participate in the Executive
Health Program, under which those officers are reimbursed for the costs of an
annual medical examination, subject to a $600 annual limit.




                                       2
<PAGE>   3
                          ATTACHMENT A - EXHIBIT 10.10

                                  - PRIVATE -

                          VARIAN EXECUTIVE CAR PROGRAM



1.    PURPOSE

      It is Varian's policy to provide automobiles for the use of selected key
      management employees who are required to travel frequently on Company
      business and need efficient, reliable transportation available
      immediately.

2.    ELIGIBILITY

      The Vice President, Human Resources, will determine which employees will
      be assigned vehicles under this policy, using the following criteria:

             The employee must:

             (a)    have a major management responsibility;
             (b)    be on call at any time;
             (c)    have a substantial need for auto transportation to travel 
                    to other Varian operations, other companies, universities, 
                    conferences, professional meetings, community and trade 
                    associations, etc.; and
             (d)    need to provide transportation for other employees and 
                    outside visitors on Company business.
             (e)    be in a grade "Q" or above, although there may be some 
                    exceptions made for significant management positions in 
                    grade "P".

      Overall, the need for an employee to have efficient, reliable
      transportation available immediately must be of economic benefit to
      Varian.

      Assignment of a car is not permanent.  If an employee's role and/or
      responsibilities change to where an assigned car is no longer
      appropriate, assignment of a car may be discontinued.

3.    SELECTION OF VEHICLE

      The Vice President, Human Resources, will establish the appropriate lease
      capitalization levels as well as the criteria for selecting Company cars,
      including optional equipment, that will be furnished under this policy.



                                       3

<PAGE>   4
Exhibit 10.10 Attachment A (Continued)


      Fuel-efficient cars are encouraged, but any car selected should be large
      enough to accommodate four adults comfortably.

      Selection of a car and optional equipment within the established criteria
      and lease cost limitation is made through the Corporate Traffic
      Department which will handle the lease and will arrange for delivery
      through a local dealer.

      Employees may exceed their lease capitalization levels by 100% at their
      own expense.  Any excess will be treated as an employee receivable and
      will be deducted from the employee's paycheck over the term of the lease.

4.    AVAILABILITY AND USE OF CAR

      Whenever possible, assigned drivers will make their cars available to
      members of their staff or other Varian employees for business use.

              4.1    Garaging:  The assigned driver is to provide protected 
              parking at the driver's residence.

              4.2    Vehicle Operations:  The assigned driver is responsible 
              for adequate protection of the Company car, ensuring that only 
              licensed operators drive it.  Traffic citations and resultant 
              fines are the employee's responsibility and are not reimbursable.

              4.3    Accident Reporting:  The assigned driver is responsible 
              for reporting all accidents in a timely manner and submitting a 
              completed Varian Accident Report (Form 4470-09-01) to both 
              Corporate Traffic and Corporate Risk Management.  The assigned 
              driver is also responsible for contacting Corporate Traffic for 
              instructions as to disposition and repair of the car.  In order 
              to protect Varian's interests, an assigned driver is responsible 
              for contacting Varian's adjuster as soon as possible following
              an accident that causes personal injury or damage to property of 
              others.  Each assigned driver is provided with a claim kit which 
              should be kept in the car's glove compartment.  The kit contains 
              accident report forms, explains procedures to be followed, and 
              lists toll-free telephone numbers for contacts.

              4.4    Personal Operation:  Company cars may be used for personal 
              driving by the employee, the employee's spouse, and other 
              immediate family members who hold a valid driver's license.

                     Use of a company car by non-family members is  permitted 
              at the discretion of




                                       4
<PAGE>   5

Exhibit 10.10, Attachment A (Continued)


             the employee, provided the user possesses a valid driver's license.

                    4.5    Loss Control Program:  The assignment of a company
             vehicle  is a privilege that requires drivers to maintain good
             driving records. Therefore, the company will conduct a confidential
             annual screening of  the employees' driving records to ensure that
             such records are  maintained in good order.  The point system used
             by the California  Department of Motor Vehicles will be the
             governing criteria, unless the criteria of the jurisdiction in
             which the vehicle is operated is more stringent.  If the guideline
             is exceeded, Risk Management will coordinate a confidential review
             of the record with the employee's supervisor, Human Resources, and
             the Legal Department.  If the  decision is made to remove the
             company vehicle, the employee must  return it promptly and in good
             condition.  Thereafter, at management's discretion, the employee
             may be placed on a car allowance program.  An employee may also be
             reinstated to the program, at management's discretion, once
             his/her driving record falls within the acceptable Department of
             Motor Vehicles guidelines.

                    To comply with the company's loss control program, 
             employees are asked to complete the attached form and return it to 
             Risk Management as soon as they are notified of participation in 
             the program.  This provision does not apply to Company Officers.

5.    INSURANCE

      The following coverages are provided by Varian or its insurance carriers
      for accidents involving Company cars.

             5.1    Public Liability:  This coverage protects the Company and
      the employee (including licensed drivers in the employee's immediate
      family) against claims resulting from personal injuries to others or
      damage to the property of others.

             5.2    Collision/Comprehensive:  For accidents that occur during
      business driving, Varian pays the entire cost of repairs.  For accidents
      that occur during personal use of a Company car, the employee is
      responsible for the first $200.00 of repair costs regardless of fault.
      The employee will be reimbursed the $200.00 if Varian collects from the
      other party involved.

             5.3    Personal Injury:  Injuries incurred by an employee while
      driving (or riding as a passenger) on Company business are covered under
      Workers' Compensation benefits.  Injuries incurred by an employee when
      the Company car is being used for personal driving and injuries incurred
      by family members, whether the car is being used for business or





                                       5
<PAGE>   6

Exhibit 10.10, Attachment A (Continued)


      personal reasons, will be covered by whichever Company-sponsored or       
      private health plan the injured person is covered.

             5.4    Personal Property:  Varian carries insurance to cover the
      loss of Company property by theft or damage.  Employees should take all
      possible steps to avoid theft by concealing briefcases and other property
      from view and always locking cars when unattended.  This insurance does
      not cover an employee's or family member's personal property which should
      be insured under a Homeowner's or Personal Articles Floater policy.

             5.5    Driving to Canada or Mexico:  Canadian authorities require
      a certificate of insurance before a car is allowed across the border.
      This certificate may be obtained from the Corporate Risk Management
      Office.

                    Travel across the Mexican border requires Mexican insurance
      for collision, comprehensive, and liability coverages which may be
      obtained at the border.  Varian reimburses an employee for the expense if
      travel is business related.  The expense is not reimbursed if travel is
      for personal reasons.

6.    OPERATING EXPENSES

      Varian will reimburse employees for all normal operating expenses such as
      fuel, lubricating oils, fluids and necessary car washes.

      Reimbursement may be obtained by submitting a monthly expense report with
      appropriate receipts attached.  These expense reports should be submitted
      to the appropriate Controller for approval.

7.    SERVICE AND REPAIRS

      Company cars must be maintained in presentable, reliable and safe
      operating condition and available for intended use.  Varian will pay for
      periodic maintenance and service for lubrications, wheel alignments,
      tune-ups, replacement of tires and batteries, repairs, etc.  Normal wear
      and tear is expected; however, excessive costs will not be paid to
      maintain cars in "showroom condition."

      A Company car should be returned to the dealer through which the car was
      obtained for any adjustments or repairs covered under the factory
      warranty.  When the factory warranty expires, a driver identification
      card will be provided which is honored for service, repairs, and
      replacement parts at designated repair establishments.  Contact the
      Corporate Fleet Administrator on any question regarding major service and
      repairs.





                                       6
<PAGE>   7

Exhibit 10.10, Attachment A (Continued)




8.    TAXABILITY

      For tax purposes, the company considers all expenses and lease costs, up
      to the lease capitalization cost limit, to be personal expenses which
      will be reported as additional income on the employee's W-2.  To make
      this program effectively tax neutral to an employee, the company will
      apply a tax gross-up to this income.  This gross-up will be determined
      annually by the Tax Department.

             Example:  Assume  $1,000 of taxable compensation and a gross-up of
             $650 (65% of $1,000):

<TABLE>                   
                                                  
                    <S>                                                      <C>
                    Taxable payment including gross-up - $1,650
                    Federal tax on $1,650 @ 33%                              $545
                    State tax on $1,650 @ 9.3%                                153
                    Federal tax benefit of deduction for
                     State tax of $153 @ 33%                                  (50)
                                                                             ----

                           Total tax                                         $648
                                                                             ====
</TABLE>

9.    SERVICE LIFE

      An executive car is normally retained in service for 30 months or 55,000
      miles, whichever occurs first.  It is the employee's responsibility to
      notify Corporate Human Resources when their car will be turned in and to
      initiate the process of ordering a replacement vehicle.

10.   PURCHASE OPTION

      An assigned driver has the option of purchasing the car, at the time it
      would otherwise be taken out of service, at a price to be determined on
      the fair market value or a predetermined depreciation schedule, depending
      on the terms of the individual's participation in the plan. The price
      information will be provided to the employee by the leasing company, and
      the purchase of the car will be coordinated directly between the leasing
      company and the employee.

      Any repairs that are performed in the 12 months prior to the vehicle's
      purchase will be amortized at 8% per month; the unamortized cost of these
      repairs will be added to the fair market value to establish the vehicle's
      sale price.





                                       7
<PAGE>   8

Exhibit 10.10, Attachment A (Continued)





11.   ADMINISTRATION

      The Vice President of Human Resources has overall responsibility for the
      Executive Car Program, and the Director of Human Resources will be
      responsible for administering all aspects of the program, working with
      the Corporate Fleet Administrator who may be reached on Palo Alto
      extension 5251.





                                       8
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.12
<SEQUENCE>3
<DESCRIPTION>VARIAN  INCENTIVE AGREEMENT.
<TEXT>

<PAGE>   1


                                EXHIBIT 10.12

                       INCENTIVE AND SEPARATION AGREEMENT


         This Incentive and Separation Agreement ("Agreement"), dated as of
September 14, 1994, is by and between Varian Associates, Inc., a Delaware
corporation ("Company") and Al D. Wilunowski ("Employee").

                                    RECITALS

         WHEREAS, the Company has decided to explore the possibility of selling
the Company's Electron Devices Business ("Business") and has requested that
Employee continue to manage the on-going operations of the Business and, if a
decision is made to sell the Business, to assist the Company with the sale of
the Business; and

         WHEREAS, Employee's position with the Company will be eliminated if
the Business is sold; and

         WHEREAS, Employee and the Company have discussed the foregoing and on
the basis of each party's own considerations have reached a mutual
understanding, as provided for in this Agreement, for Employee's assistance
with the sale of the Business and the eventual voluntary termination of
Employee's employment with the Company; and

         WHEREAS, both Employee and the Company intend that this Agreement will
mutually, amicably and finally resolve and compromise all issues and claims
relating to or involving Employee's employment by the Company and the voluntary
termination of that employment if and when the Business is sold.

         NOW THEREFORE, in consideration of and subject to all of the terms and
conditions set forth in this Agreement, Employee and the Company agree as
follows:

1.   EMPLOYMENT.

         1.1   PRIOR TO SALE OF BUSINESS.  Until such time that (a) the
Business is sold and/or discontinued, (b) Employee voluntarily resigns, or (c)
Employee is terminated for cause as defined by Company policies ("Cause"),
Employee will continue in his current capacity as Executive Vice President, in
accordance with the current terms and conditions of his employment, subject to
Company policies and procedures, and with compensation and benefits provided in
the ordinary course.  Employee acknowledges that this Agreement does not
guarantee Employee continued employment or the terms of that employment, and
the Company maintains the absolute right to manage the Business and determine
the terms of any sale and/or discontinuation of the Business.

         1.2   UPON SALE OF THE BUSINESS.  If Employee is still actively
employed by the Company on the date that sale and/or discontinuation of the
Business is closed and/or completed ("Final


                                      1
<PAGE>   2
EXHIBIT 10.12
INCENTIVE AND SEPARATION AGREEMENT (Continued)

Work Day"), (a) Employee will become an inactive employee and will cease to be
an Executive Vice President, officer or active employee of the Company, and (b)
Employee will tender his voluntary and unqualified resignation of employment
with the Company, which will be accepted by the Company as of the Final Work
Day to be effective on the date when Employee receives the final salary payment
provided for in Section 3.1 ("Separation Date").  During the period from the
Final Work Day to the Separation Date ("Salary Continuation Period"), Employee
will not be expected to perform regular work for the Company, but will (i)
provide the Company with information and assistance regarding Employee's prior
acts and responsibilities, which information and assistance will be provided
without any additional compensation, and (ii) refrain from taking any action
detrimental to the Company.

         1.3   REEMPLOYMENT.  During the Salary Continuation Period, Employee
will use his best efforts to locate and accept Reemployment, and Employee will
immediately notify the Company in writing upon obtaining any Reemployment.
"Reemployment" means (a) full-time employment other than with the Company, (b)
full-time self-employment, or (c) performance for compensation of twenty (20)
hours or more per week of consulting services.

2.   INCENTIVE COMPENSATION.

         2.1   FIXED BONUS.  In consideration of Employee's assistance in a
sale of the Business, if a decision is made to sell the Business, the Company
will pay to Employee a  fixed bonus of $200,000 on the Final Work Day.  This
fixed bonus will not be paid if the Company does not sell and/or discontinue
the Business or if prior to such date Employee voluntarily terminates his
employment with the Company or his employment is terminated by the Company for
Cause.

         2.2   INCENTIVE BONUS.  In consideration of Employee's assistance in a
sale of the Business, if a decision is made to sell the Business, the Company
will pay to Employee an incentive bonus based on the aggregate sale price for
the Business, according to the following formula:

<TABLE>
<CAPTION>
                 Aggregate Sale Price                   Incentive Bonus
                 --------------------                   ---------------
                 <S>                                       <C>
                    [     *     ]                           $25,000
                                                            $50,000
                                                           $100,000
                                                           $150,000
                                                           $200,000
</TABLE>

         For purposes of this Section 2.2, the aggregate sale price will be
calculated on the basis of the final gross aggregate sale price for the
Business as adjusted in the ordinary course after the closing of the sale
transaction(s) and without regard to any disputes or whether the Company has
received full payment of such aggregate sale price.

         This incentive bonus will not be paid if prior to the Final Work Day
Employee voluntarily

- - - -----------
* Confidential treatment has been requested with respect to the omitted 
  language of Section 2.2 of this page. Please be aware that the omitted 
  material has been separately filed with the Securities and Exchange 
  Commission.
  
                                       2
                                      
<PAGE>   3
EXHIBIT  10.12
INCENTIVE AND SEPARATION AGREEMENT (Continued)


terminates his employment with the Company or his employment is terminated by
the Company for Cause.

3.   OTHER COMPENSATION AND BENEFITS.

         3.1   SALARY.  If Employee is employed by a buyer of the Business,
Employee's salary will end as of the Final Work Day.  If Employee (a) is not
employed by a buyer of the Business, or (b) is so employed but such employment
is involuntarily terminated within six (6) months of its commencement, then for
a period of one (1) year from and after the Final Work Day or the termination
of such employment, as the case may be, the Company will pay to Employee the
same salary he was earning as of the Final Work Day; provided, however, that
such salary will be reduced by the amount of any severence payments made to
Employee in the event of termination of employment with a buyer.  In the event
of Employee's Reemployment (other than by a buyer of the Business) during this
one-year period, the Company will promptly pay to Employee in a lump-sum the
balance of the annual base salary which he would otherwise have been paid
during the one-year period based on the foregoing.   If at the end of the
one-year period after the Final Work Day Employee has not obtained
Reemployment, the Company will continue to pay to Employee the annual base
salary he was earning as of the Final Work Day, (a) for a period of six (6)
additional months, or (b) until Employee obtains Reemployment, whichever first
occurs.

         3.2   MIP AWARDS.  Employee will be eligible for awards under the
Company's Management Incentive Plan ("MIP") for fiscal years 1994 and 1995.
Employee will be eligible for an award under the MIP for any fiscal year
subsequent to fiscal year 1995 which begins prior to the Final Work Day;
provided, however, that any such award will be pro-rated for the period prior
to the Final Work Day.  Any award for a fiscal year in which the sale and/or
discontinuation of the Business is closed and/or completed will be based 100%
on corporate performance objectives.

         3.3   LTI AWARDS.  Employee will be eligible for an award under the
Long-Term Incentive feature of the Company's Omnibus Stock Plan ("LTI") for the
fiscal 1992-1994 cycle.  Employee will be eligible for awards under the LTI for
any fiscal cycles subsequent to the fiscal 1992-1994 cycle which begin prior to
the Final Work Day; provided, however, that any such awards will be pro-rated
for the period prior to the Final Work Day.  Any award for a fiscal cycle in
which the sale and/or discontinuation of the Business is closed and/or
completed will be based 100% on corporate performance objectives.

         3.4   RESTRICTED STOCK.  Restricted stock will be treated as follows:

                 3.4.1   Employee will be eligible for restricted stock grants
under the performance-based restricted stock feature of the Company's Omnibus
Stock Plan for fiscal years 1994 and 1995.  Employee will be eligible for a
performance-based restricted stock grant for any fiscal year subsequent to
fiscal year 1995 which begins prior to the Final Work Day; provided, however,
that any such award will be pro-rated for the period prior to the Final Work
Day.





                                      3
<PAGE>   4
EXHIBIT  10.12
INCENTIVE AND SEPARATION AGREEMENT (Continued)


                 3.4.2   Effective on the Final Work Day, all restricted stock
granted or to be granted to Employee which has not yet been released from
restrictions will vest and will be released from any remaining restrictions.

         3.5   STOCK OPTIONS.  Stock options granted by the Company to Employee
will be treated as follows:

                 3.5.1   Effective on the Final Work Day, all stock options
granted by the Company to Employee which are not yet exercisable will become
exercisable.

                 3.5.2   All stock options which Employee has not exercised as
of the Separation Date will only be exercisable (a) for a period of three (3)
months after the Separation Date, or (b) until those options normally expire
according to their terms, whichever first occurs.

         3.6   CASH PROFIT-SHARING PLAN.  Employee will be eligible for
allocations under the Company's Cash Profit-Sharing Plan for fiscal years 1994
and 1995.  Employee will be eligible for an allocation under that Plan for any
fiscal year subsequent to fiscal year 1995 which begins prior to the Final Work
Day; provided, however, that any such allocation will be pro-rated so as to be
based only on the period prior to the Final Work Day.

         3.7   EXECUTIVE CAR PROGRAM.  Until the Separation Date, Employee will
be eligible to participate in the Company's Executive Car Program on the same
terms as would otherwise apply if he were an officer.  On the Separation Date,
Employee may either return or purchase in accordance with the terms of the
Program the vehicle which is then provided to him under the Program.

         3.8   EMPLOYEE STOCK PURCHASE PLAN.  Until the Separation Date,
Employee will be eligible to continue to participate in the Company's Employee
Stock Purchase Plan on the same terms as would otherwise apply if he were an
active employee.

         3.9   EXECUTIVE FINANCIAL COUNSELING PROGRAM.   Until the Separation
Date, Employee will be eligible to continue to participate in the Company's
Executive Financial Counseling Program on the same terms as would otherwise
apply if he were an officer.

         3.10  TAX REIMBURSEMENTS.   Until the Separation Date, Employee will be
eligible to continue to be eligible to receive reimbursements ("gross-ups") for 
taxes applicable to certain perquisites on the same terms as would otherwise 
apply if he were an officer.

         3.11  RETIREMENT PROGRAM.  Until the Separation Date, Employee will be
eligible to continue to participate in the Company's Retirement and 
Profit-Sharing Program ("Retirement Program") according to the terms of the 
Retirement Program.  If it is determined that applicable regulations or the 
terms of the Retirement Program do not permit Employee to continue 
participation in the Retirement Program during the Salary Continuation Period, 
the Company will





                                      4

<PAGE>   5
EXHIBIT  10.12
INCENTIVE AND SEPARATION AGREEMENT (Continued)


make contributions to Employee's Supplemental Retirement Plan account in
amounts equivalent to what would have been contributed to Employee's Retirement
Program account had he been eligible to continue to participate in the
Retirement Program.

         3.12  SUPPLEMENTAL RETIREMENT PROGRAM.  Until the Separation Date,
Employee will be eligible to continue to participate in the Company's 
Supplemental Retirement Plan on the same terms as would otherwise apply if he 
were an officer.

         3.13  HEALTH INSURANCE.  Until the Separation Date, Employee will be
eligible to continue to participate in the Company's group health insurance 
plan(s) for himself and his eligible dependents on the same terms as would 
otherwise apply if he were an active employee.  The Company will provide 
Employee with information about continuation of health care coverage (COBRA 
coverage) after the Separation Date.

         3.14  LIFE INSURANCE.  Until the Separation Date, Employee will be
eligible to continue to participate in the Company's group term life insurance 
plan on the same terms as would otherwise apply if he were an active employee. 
The Company will provide Employee with information about conversion of that 
life insurance coverage after the Separation Date.

         3.15  DISABILITY INSURANCE.  Employee will not be eligible to continue
to participate in the Company's group disability insurance plan after the 
Final Work Day.

         3.16  PERSONAL PAID LEAVE.  Employee will not accrue any Personal Paid
Leave ("PPL") after the Final Work Day.  The accrued and unpaid balance of 
Employee's PPL will be paid to Employee promptly after the Separation Date.

         3.17  OTHER BENEFITS.  After the Final Work Day, Employee will only be
eligible and entitled to participate in the compensation and benefit programs 
provided for in this Section 3.

         3.18  WITHHOLDINGS AND DEDUCTIONS.  The Company will deduct from any
payments made to Employee pursuant to this Agreement (a) all legally required 
withholdings and deductions, including for taxes, (b) applicable Employee 
contributions to the Company benefit plans in which Employee continues to 
participate, and (c) appropriate amounts for advances or obligations owed by
Employee to the Company, including, without limitation, travel advances and 
loans, consistent with the Company's policies and practices.  Employee will 
pay to the Company when due any amounts due for taxes relating to restricted 
stock releases, stock option exercises and other non-cash benefits for which 
the Company is required to collect taxes from Employee.

4.   OTHER TERMS, CONDITIONS AND ACKNOWLEDGEMENTS.

         4.1   OUTPLACEMENT.  Within ninety (90) days after the Final Work Day,
Employee will give the Company written notice of his election to either (a) use
outplacement services secured by the Company, or (b) receive an amount equal to
fifteen percent (15%) of the annual base





                                      5
<PAGE>   6
EXHIBIT  10.12
INCENTIVE AND SEPARATION AGREEMENT (Continued)


salary he was earning on his Final Work Day.  If Employee elects to use
outplacement services, the Company will provide to Employee a list of
outplacement firms with which the Company has existing relationships, Employee
will select a firm from that list to provide outplacement services to Employee,
and the Company will pay the charges of that outplacement firm.  If Employee
elects to receive the amount described above, the Company will pay it to
Employee within fourteen (14) days after receiving Employee's election.

         4.2   DELIVERY OF MATERIALS AND CONFIDENTIALITY.  On the Final Work
Day, Employee will deliver to the Company's Vice President, Human Resources all
Company identification badges, entry cards, security documents, credit cards
and other property, books and records which are proprietary to the Company.
Employee acknowledges and reaffirms the terms of the confidentiality Agreement
executed previously by Employee, a form of which is attached as Exhibit A,
which prohibits disclosure of certain Company's information even after the
Separation Date.

         4.3   NON-DISCLOSURE.  Until such time that this Agreement is publicly
disclosed, Employee will not disclose or communicate the terms of this
Agreement to (a) any persons other than those within his immediate family
and/or his counselor(s), each of whom will be advised by him to keep such
communication and the terms of this Agreement confidential, and (b) the
Company's legal or other specifically authorized representatives, unless
otherwise compelled by legal process.  Any other disclosure by Employee, his
family or his counselor(s) will be deemed a disclosure by Employee constituting
a material breach of the Agreement.   Upon proof of such a disclosure, the
Company may recover the amount of $20,000 in liquidated damages and not as a
penalty or forfeiture.  In addition, upon proof by the Company before the
Separation Date of such a disclosure, the Company may immediately terminate
this Agreement and discontinue all benefits hereunder, other than those
required by law.  Employee expressly agrees that this provision is reasonable
under the circumstances that exist when he executes this Agreement and further
represents that the benefits and other consideration conferred by this
Agreement are sufficient to bind his release under Section 5, even under
circumstances where the Company terminates this Agreement before the Separation
Date.

         4.4   CLAIMS.  Employee is not aware of any basis which Employee may
have to claim any amounts from the Company for obligations other than those
provided for in this Agreement, and Employee is not presently aware of any
injury or illness incurred while in Company's employment.

         4.5   CHANGE IN CONTROL AGREEMENT; INDEMNITY AGREEMENT.   The Change
in Control Agreement between Employee and the Company will terminate on the
Final Work Day and will not be reinstated for any reason.  The September 20,
1989 Indemnity Agreement between Employee and the Company will continue
according to its terms.

         4.6   SUBSEQUENT REGULATORY CHANGES.  In the event that any
governmental regulation applicable to a Company compensation or benefit plan
under which payments or benefits are to be provided to Employee under this
Agreement would prohibit any such payment or benefit, or





                                      6
<PAGE>   7
EXHIBIT  10.12
INCENTIVE AND SEPARATION AGREEMENT (Continued)


would jeopardize the regulatory qualification or status of any such plan if
such payment or benefit is provided to Employee, the Company will not be
obligated to make such payment or to provide such benefit to Employee;
provided, however, that the Company will to the extent permitted under such
regulations provide Employee with comparable compensation.

         4.7   UNEMPLOYMENT INSURANCE.  Employee will not file or make any
claim for unemployment insurance for any period after the Final Work Day.

5.   RELEASE.

         5.1   RELEASE OF CLAIMS.  On behalf of himself, his heirs and
successors, Employee forever releases and discharges the Company, its
employees, directors, agents and affiliates, from any all known or unknown
claims or obligations, whether in contract, covenant, tort or based on or
through any federal, state or local statute, regulation or ordinance relating
to or arising out of Employee's relationship with the Company or the
termination of that employment.  This release includes, without limitation, a
waiver of all claims (a) for "wrongful discharge," (b) for breach of any
express or implied contract of employment, (c) for severance pay or other
compensation other than as provided for in this Agreement, (d) for statutory
workers' compensation insurance that Employee may make based on accidents or
alleged injuries occurring after the Final Work Day, (e) for unemployment
insurance for any period after the Final Work Day, (f) under Title VII of the
Civil Rights Acts of 1964 and 1991, (g) under the Age Discrimination in
Employment Act of 1967, (h) under the Employee Retirement Income Security Act
of 1974, and (i) under the California Fair Employment and Housing Act;
provided, however, that this release does not include any claims Employee may
have, but of which he is currently unaware, (1) for statutory workers'
compensation insurance, and (2) for indemnification under the provisions of the
California Labor Code, Delaware law, the Company's Bylaws, the Company's
Restated Articles of Incorporation or the Indemnity Agreement referred to in
Section 4.6.

         It is further understood and agreed that as part of the consideration
and inducement for the execution of this Agreement which is intended to release
the Company and its related parties identified above of and from any and all
claims of every nature and kind whatsoever, known or unknown, suspected or
unsuspected, Employee also specifically waives the provisions of California
Civil Code Section 1542 and any similar provisions of the law of other
jurisdictions.  Section 1542 provides:

         "A general release does not extend to claims which the 
         creditor does not know or suspect to exist in his/her 
         favor at the time of executing the release, which if 
         known by him/her must have materially affected his/her 
         settlement with the debtor."

         This Section 5.1 will be deemed renewed and restated by Employee on
the Final Work Day and on the Separation Date.





                                      7
<PAGE>   8
EXHIBIT  10.12
INCENTIVE AND SEPARATION AGREEMENT (Continued)


         5.2   NO CONTEST.  If Employee or any person acting on Employee's
behalf in any way contests this Section 5, Employee will return to the Company
all payments made by the Company to Employee under Section 3 of this Agreement.

         5.3   NO ADMISSIONS.  Neither the proposal of this Agreement, its
execution nor its performance is or will in any way be considered an admission
of any liability by Employee or the Company.

6.   MISCELLANEOUS.

         6.1   ENTIRE AGREEMENT.  Employee has read this entire Agreement,
understands its provisions, and is not executing this Agreement in reliance on
any promises, representations or inducements other than those contained in this
Agreement.  Employee has had the opportunity to review this Agreement with
others of his own selection and acknowledges that this Agreement expresses in
plain English Employee's and Company's entire understanding with regard to the
subject matter of this Agreement.  This Agreement constitutes the entire
understanding between the Company and Employee with respect to the subject
matter of this Agreement and supersedes all previous understandings or
agreements relating to the subject matter of this Agreement.

         6.2   NOTICES.  All notices provided under this Agreement will be in
writing, delivered by mail (postage prepaid), by facsimile or by hand, and will
be deemed to have been given when received by the intended recipient at the
following address (or at such other address as the intended recipient will have
specified in a written notice given to the other party):

         If to the Company:                        If to Employee:

         Varian Associates, Inc.                   Al D. Wilunowski
         3050 Hansen Way                              [    *    ]
         Palo Alto, CA  94304-1000
         Fax:  (415) 858-2018
         Attn:   Vice President,
                 Human Resources

When notice is given by facsimile transmission, the sender will retain a
written confirmation of successful dispatch by the transmitting machine or
successful receipt from the receiving party.

         6.3   HEADINGS AND INTERPRETATION.  The headings in this Agreement are
for convenience of reference only, and will not be referred to in connection
with the interpretation of this Agreement.  The language of this Agreement will
be interpreted without reference to which party prepared this Agreement or any
portion of this Agreement.

         6.4   AMENDMENTS.  This Agreement may not be amended or supplemented
except by means of a written agreement executed by both the Company and
Employee.

- - - -----------
* Confidential treatment has been requested with respect to the omitted 
  language of Section 6.2 of this page. Please be aware that the omitted 
  material has been separately filed with the Securities and Exchange 
  Commission.




                                      8
<PAGE>   9
EXHIBIT  10.12
INCENTIVE AND SEPARATION AGREEMENT (Continued)


         6.5   SEVERABILITY.  If any one or more of the provisions or a portion
of any provisions of this Agreement is or will be deemed to be contrary to law,
invalid, illegal, unenforceable or unreasonable in any respect by any
governmental authority, court of law or arbitrator having competent
jurisdiction over the subject matter of this Agreement, the Company and
Employee, the remaining provisions, portions of such provisions or reasonable
scope of such provisions of this Agreement will be severable and enforceable in
accordance with their terms.

         6.6   WAIVER.  No failure or delay on the part of either the Company
or Employee to exercise any right or remedy under this Agreement will
constitute a waiver of such right or remedy; and no single or partial exercise
of any such right or remedy will preclude any other or further exercise of such
right or remedy or of any other right or remedy.

         6.7   SURVIVORS AND PARTIES.  This Agreement will inure to the benefit
of and be enforceable by Employee's heirs, successors and assigns.  If Employee
should die while any amounts would still be payable to Employee hereunder if
Employee had continued to live, all amounts will be paid in accordance with the
terms of this Agreement to Employee's heirs, successors and assigns.  Nothing
in this Agreement is intended to provide any rights or remedies to any person
other than to the Company and Employee and their respective heirs, successors
and assigns.

         6.8   GOVERNING LAW.  This Agreement will be construed in accordance
with and governed in all respects by the laws of the State of California
without regard to any provisions regarding conflicts of law.

         6.9   DISPUTE RESOLUTION.  Any dispute or claim relating to this
Agreement or any amendment of this Agreement, including without limitation as
to their existence, validity, interpretation, performance, breach or damages,
whether arising before or after the termination of this Agreement or any of its
provisions, will be settled only by binding arbitration pursuant to the
Commercial Rules of the American Arbitration Association.  The written decision
of the arbitrator(s) will be final and binding, and will be enforceable in any
court of competent jurisdiction.

         6.10  ADEA DISCLOSURE.  The Discrimination and Employment Act of 1967
requires that Employee be specifically advised of the following:  The Company 
has advised Employee to consult with an attorney of Employee's own selection 
prior to executing the Agreement.  Employee has chosen to enter this Agreement 
voluntarily.  Employee understands that he is not waiving rights or claims 
that may arise after the date this Agreement is signed.  Employee was given 
this Agreement on September 13, 1994, and was told at that time that he had up 
to twenty-one (21) days to consider whether he wished to enter into it.  
Employee understands that this Agreement does not become effective until seven 
(7) days after he signs it.  Employee has been told that during that seven-day 
period, he may revoke this Agreement, and if he does so the Agreement will not 
have become effective or enforceable.





                                      9
<PAGE>   10
EXHIBIT  10.12
INCENTIVE AND SEPARATION AGREEMENT (Continued)


         6.11  COMMITTEE APPROVAL.  This Agreement will not be binding on the
Company unless and until it has been approved by the Organization and 
Compensation Committee of the Company's Board of Directors.  The Company will 
request such approval within fourteen (14) days after this Agreement has been 
executed by the Company and Employee, and the Company will promptly thereafter
notify Employee whether this Agreement has been approved by such Committee

         6.12  TERM.  In the event that the Company decides not to sell and/or 
discontinue the Business, this Agreement will terminate on the date that such 
decision is made.  In the event of such termination, Employee will not be 
entitled to any compensation or benefits provided for in this Agreement.



         IN WITNESS WHEREOF, the Company and Employee have executed this
Agreement as of the date set forth above.


VARIAN ASSOCIATES, INC.                            AL D. WILUNOWSKI



/s/ Ernest M. Felago                               /s/ Al. D. Wilunowski
- - - ---------------------------------------            -------------------------
By:  Ernest M. Felago                              Date:  September 13, 1994
Title:  Vice President, Human Resources
Date:   September 14, 1994





                                      10
<PAGE>   11


                        EXHIBIT 10.12 - ATTACHMENT A

                                   AGREEMENT


IN CONSIDERATION of my employment or the continuance of my employment by VARIAN
ASSOCIATES, INC.,  I agree as follows:

1.       For the purpose of this Agreement the term "the Company" shall include
VARIAN ASSOCIATES, INC., its subsidiaries and/or its affiliates in which VARIAN
ASSOCIATES, INC. now or hereafter during the term of this Agreement owns more
than twenty percent of the stock eligible to vote for directors and the
assignees and licensees of VARIAN ASSOCIATES, INC., its subsidiaries and
affiliates.

2.       I agree that all information and know-how, whether or not in writing,
of a private, secret or confidential nature concerning the Company's business
affairs, including its inventories, products, processes, projects,
developments, and plans are and shall be the property of the Company, and I
will not disclose the same to unauthorized persons or use the same for any
unauthorized purposes without written approval by an officer of the Company,
either during or after the term of my employment, until such time as such
information has become public knowledge.  I also agree to treat all U.S.
Government classified information and material in the manner specified by
applicable Government regulations.

3.       I agree that all files, letters, memos, reports, sketches, drawings,
laboratory notebooks or other written material containing matter of the type
set forth in paragraph 2 above which shall come into my custody or possession
shall be and are the exclusive property of the Company to be used by me only in
the performance of Company duties and that all such records or copies thereof
in my custody or possession shall be delivered to the Company upon termination
of my employment.

4.       I agree that my obligation not to disclose or use proprietary or
confidential information of the types set forth in paragraphs 2 and 3 above
also extends to such types of information of customers of the Company or
suppliers to the Company who may have disclosed or entrusted such information
to the Company or me in the course of business.

5.       I hereby assign and agree to assign to the Company or its designees
all my right, title and interest in and to all inventions, improvements,
discoveries, or technical developments, whether or not patentable, which I,
solely or jointly with others, may conceive or reduce to practice during the
term of my employment and which are conceived or first actually reduced to
practice (a) in the utilization by the Company of my services in a technical or
professional capacity in the areas of research, development, marketing,
management, engineering or manufacturing, or (b) pursuant to any project of
which I am a participant or member and that is either financed or directed by
the Company, or (c) at the Company's expense, in whole or in part.  All other
inventions, improvements, discoveries or technical developments shall remain my
property.

6.       I agree to promptly disclose to and to cooperate with the Company or
its designee, both during and after employment, with respect to the procurement
of patents for the establishment and maintenance of the Company's or its
designee's rights and interests in said inventions, improvements, discoveries
or developments, and to sign all papers which the Company may deem necessary or
desirable for the purpose of vesting the Company or its designee with such
rights, the expense thereof  to be borne by the Company.

7.       Since I am to assign to the Company certain inventions which I may
conceive or first actually reduce to practice after I enter the employ of the
Company, I have listed below all those inventions which I own at this time and
which  I believe should be brought to the attention of the Company to avoid
future misunderstandings as to ownership.


                                      11
<PAGE>   12
                                        Exhibit 10.12, Attachment A (continued)

8.       I agree that I will make no claim for pecuniary award or compensation
under the provisions of the Atomic Energy Act of 1954, as amended, with respect
to any invention or discovery made or conceived by me, solely or jointly with
others, in the course of or under any contracts that the Company now has or may
have pertaining to work for the Atomic Energy Commission during the term of my
employment.

9.       This Agreement supercedes all prior discussions, representations and
understandings between the parties hereto relating to subject matter hereof,
and may not be waived or modified except by express written agreement executed
by employee and by an authorized representative of Varian.


DATE                                   EMPLOYEE 
     ------------------------------             -------------------------------
DATE                                   WITNESS 
     ------------------------------             -------------------------------


                       PRIOR INVENTIONS OWNED BY EMPLOYEE
              (PLEASE USE REVERSE SIDE IF MORE SPACE IS REQUIRED)
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________


      _____________________________________________________________________
           Please complete the ADDENDUM AGREEMENT on the reverse side.



                                      12
<PAGE>   13
                                        Exhibit 10.12, Attachment A  (continued)


Continued from reverse side hereof.


PRIOR INVENTIONS OWNED BY EMPLOYEE (Continued)
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________





                             Addendum to Agreement

This is to notify you that the Agreement you are signing in consideration of
employment or the continuation of employment with Varian Associates, Inc. does
not apply to an invention made by you for which no equipment, supplies,
facility, or trade secret information of Varian was used and which was
developed entirely on your own time, and (a) which does not relate (1) to the
business of Varian or (2) to Varian's actual or demonstrably anticipated
research or development, or (b) which does not result from any work performed
by you for Varian.

Employee Signature  
                    -------------------------------
Employee Name (please print)                             Date 
                              -------------------------        -----------------
Employee Badge Number
                       --------------------
Department Name & Resp. No. 
                            ----------------------------------------------------




                                       13
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>4
<DESCRIPTION>VARIAN  COMPUTATIONS OF EARNINGS.
<TEXT>

<PAGE>   1
                                                                     EXHIBIT 11

                VARIAN ASSOCIATES, INC. AND SUBSIDIARY COMPANIES
                COMPUTATION OF EARNINGS PER SHARE IN ACCORDANCE
                     WITH INTERPRETIVE RELEASE NO. 34-9083

<TABLE>
<CAPTION>
(Shares in Thousands)                                                               1994              1993              1992
- - - ---------------------------------------------------------------                    ------            ------            ------
<S>                                                                               <C>               <C>               <C>
Actual weighted average shares outstanding for the period(1)                       34,391            35,372            37,358
                                                                                                                            
Dilutive employee stock options(1)                                                  1,285               920               554
                                                                                  -------           -------           -------
Weighted average shares outstanding for the period(1)                              35,676            36,292            37,912
                                                                                  =======           =======           =======


(Dollars in millions, except per share amounts)
- - - ---------------------------------------------------------------

Earnings applicable to fully diluted earnings per share                           $  79.4           $  45.8           $  38.6
                                                                                  =======           =======           =======

Earnings per share based on SEC interpretive release
  No. 34-9083:

Earnings per share - Fully Diluted(1)(2)                                          $  2.22           $  1.26           $  1.02
                                                                                  =======           =======           =======

</TABLE>




(1) Prior periods restated for two-for-one stock split effected in the form of
    a stock dividend in March 1994.
(2) There is no significant difference between fully diluted earnings per share
    and primary earnings per share.
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13
<SEQUENCE>5
<DESCRIPTION>VARIAN 1994 ANNUAL REPORT.
<TEXT>

<PAGE>   1





                                  EXHIBIT 13

                            VARIAN ASSOCIATES, INC.


                            FY 1994 ANNUAL REPORT

                                TO STOCKHOLDERS
<PAGE>   2

                                                                   EXHIBIT 13

MANAGEMENT'S DISCUSSION AND ANALYSIS


RESULTS OF OPERATIONS

         Net earnings for 1994 grew 73% to  $79.4 million ($2.22 per share),
compared to the $45.8 million ($1.26 per share) earned in the prior year.
1992's net earnings were $38.6 million ($1.02 per share).  Earnings for the
fourth quarter of 1994 rose 50% over the prior year's quarter to $27.0 million
($0.76 per share).

         Orders for the year reached a new high of $1.71 billion.  Fourth
quarter orders of $421 million were up 16% from the year- ago quarter.   Sales
for the year rose 18% to a record $1.55 billion, from the prior year's $1.31
billion, and also reached a quarterly high of $441 million.  Backlog at the end
of the year was $775 million compared to $627 million and $561 million at years
ended 1993 and 1992, respectively.

         Varian's four core businesses all benefited from the combination of
good order levels and improved efficiency.

         Good worldwide demand for Varian's cancer therapy equipment and X-ray
tubes drove orders and sales for the Company's Health Care Systems business up
10% over 1993.  Profits climbed 15% from the prior year.  Backlog rose slightly
over last year's level.  The good performance reflected both the Company's
continued strength in the radiation oncology market as well as strong results
from its X-ray tube business.  In the latter sector, steps to strengthen its
distribution system and relationships with key original equipment manufacturers
more than offset soft demand for the diagnostic equipment that uses the tubes.
Demand for radiation therapy equipment continued to grow on a worldwide basis
due to its efficacy and cost-effectiveness.  The Company's multi-year program
to expand its share of the overseas market resulted in 35% of 1994 orders
coming from international customers.

         Instruments orders advanced slightly during the year, as strength in
the Company's vacuum products line overcame the effects of generally slow
demand in the analytical instrument market.  Sales rose 6%, while operating
profits declined slightly from 1993, because of competitive industry pricing
conditions.  Backlog also declined 6% from the prior year.

         Orders for Varian's Semiconductor Equipment business rose 87% over
1993 to $610 million, as chip manufacturers worldwide continued to invest in
new equipment for the next generation of advanced devices.  Sales climbed 64%
from 1993's level, and operating profits reached $36 million, rising from $1
million in 1993.  Backlog more than doubled to $245 million at year's end.  The
upswing in Semiconductor Equipment performance was based on strong global
demand for all of its major product lines.   Continued market growth in the
U.S. and Korea was further strengthened by improving momentum in Europe and
recently in Japan.  The discontinuance of the semiconductor equipment
distribution agreement with Tokyo Electron Limited in the U.S. and Europe was
completed as planned effective September 30, 1994.  Semiconductor equipment
orders and sales growth will be moderated by discontinuation of the
distribution of TEL products.  The impact on Semiconductor Equipment earnings
is expected to be minimal under the terms of the termination, which includes
payments to the Company for certain future TEL sales.

         Orders for the Electron Devices business increased 7% during 1994,
with modest growth in both the commercial and defense sectors.  Sales fell
slightly, but operating profits rose 50% over 1993, an increase for the second
year in a row.  The profit improvement was evident across a wide variety of
product lines in 1994.  Backlog advanced 9% from year-end 1993.

         Spending on research and development continued at approximately 5% of
sales.  Research and development expense in 1994 was $81.3 million, compared to
$73.9 mil