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Volume 24 No. 156
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     McDonald's Corp. reported higher than expected fourth
quarter earnings up 17% from last year, on earnings of $308.9M
(WALL STREET JOURNAL, 1/27)....The PGA Merchandise Show runs
Friday to Monday in Orlando. Close to 800 manufacturers will
display the latest golf products (USA TODAY, 1/27)....Bell Sports
Corp announced yesterday their net sales for the second quarter
ending Dec 31, '94 increased 13% to $26.3M.  Net income decreased
to $582,000 from $2.1M in the previous year period (Bell Sports
Corp)....Walt Disney reported record revenues and earnings for
the first quarter ending Dec 31, '94.  Revenues increased 21% to
$3.30B and operating income rose 27% to $790.8M.  Net income
increased 31% to $482.4M (Disney).