LIONEL CORP &lt;LIO> 4TH QTR JAN 31 OPER NET

  Oper shr 1.05 dlr vs 51 cts
      Oper net 14.1 mln vs 5,669,000
      Revs 163.2 mln vs 133.2 mln
      Avg shrs 13.5 mln vs 11.5 mln
      Year
      Oper shr 65 cts vs 26 cts
      Oper net 8,664,000 vs 1,906,000
      Revs 287.8 mln vs 251 mln
      Avg shrs 13.4 mln vs 8,403,562
      NOTE: Prior year 4th qtr and year oper net excludes 13.1
  mln dlrs and 17.4 mln dlrs, respectively, for income from
  discontinued operations.
      Prior year 4th qtr and year oper net also excludes 19.2 mln
  dlrs and 20.3 mln dlrs, respectively, for operating loss
  carryforwards and other reogranization items.
      Prior year 4th qtr and year ended January 25, 1986.
  

