WESTERN CO OF NORTH AMERICA &lt;WSN> 3RD QTR LOSS
  Shr loss 39 cts vs loss 4.83 dlrs
      Net 16.3 mln vs loss 223.0 mln
      Revs 47.4 mln vs 30.7 mln
      Nine mths
      Shr loss 3.37 dlrs vs loss 7.30 dlrs
      Net loss 151.6 mln vs loss 340.3 mln
      Revs 118.9 mln vs 161.8 ml
     
      NOTE: 1987 qtr includes loss 1,500,000 dlrs for
  mobilization costs associated with two offshore drilling rigs.
      1986 qtr includes charge 187 mln dlrs for write-down of
  oilfield services equipment and offshore drilling rigs.
  

