AIR PRODUCTS AND CHEMICALS INC &lt;APD> 4TH QTR NET
  Oper shr 70 cts vs 18 cts
      Oper net 39.1 mln vs 10.0 mln
      Sales 543.6 mln vs 489.6 mln
      Year
      Oper shr 2.83 dlrs vs 1.82 dlrs
      Oper net 159.7 mln vs 106.9 mln
      Sales 2.13 billion vs 1.94 billion
      Avg shrs 56.4 mln vs 58.6 mln
      NOTE: Results restated for discontinued engineering
  services operations.
      Prior year net excludes losses from discontinued operations
  of 143,000 dlrs in quarter and 102,156 dlrs in year.
      Fiscal 1987 year net excludes 4,081,000 dlr charge from
  early debt retirement.
      Fiscal 1986 net includes special charges 24.7 mln dlrs in
  quarter and 37.2 mln dlrs in year from worgroce reduction
  costs, revaluation of South African investment, reversal of
  investment tax credits and othe4r items.
  

