TYCO LABORATORIES &lt;TYC> 3RD QTR FEB 28 NET

  Shr primary 58 cts vs 66 cts
      Shr diluted 54 cts vs 66 cts
      Net 10.1 mln vs 11.4 mln
      Revs 266.2 mln vs 194.6 mln
      Avg shrs 17.4 mln vs 17.1 mln
      Nine mths
      Shr primary 1.78 dlrs vs 1.58 dlrs
      Shr diluted 1.65 dlrs vs 1.58 dlrs
      Net 30.9 mln vs 27.1 mln
      Revs 823.8 mln vs 511.0 mln
      Avg shrs 17.4 mln vs 17.3 mln
      NOTE: prior qtr and nine mths include 3.1 mln dlrs, or 18
  cts per share, from gain on partial settlement on an insurance
  claim.
      nine mths 1987 includes seven cts gain for partial
  settlement on an insurance claim.
     Results of Flow Control operations have been included since
  its acquisition from ITT Corp on Jan 31 1986.
     nine mths prior includes extraordinary gain 2.3 mln dlrs, or
  14 cts per share, for replacement of a pension plan.
  

