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FINANCE NOTES

          Russell Corp. "warned fourth-quarter earnings may fall
     50 percent to 60 percent from a year ago on sluggish holiday
     and fall sales" (N.Y. DAILY NEWS, 12/31)....Atop Dow Jones'
     list of the industry's "Worst Performers" of '97 was the
     footwear category, which was down 33.44% for the year (WALL
     STREET JOURNAL, 1/2)....Florida Panthers Holdings has agreed
     to acquire the Arizona Biltmore resort, located in Phoenix,
     for $225M in cash and stock (Dow Jones).

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