SOUTHERN MINERAL CORP &lt;SMIN> 4TH QTR LOSS

  Shr loss two cts vs profit three cts
      Net loss 77,400 vs profit 134,000
      Revs 418,500 vs 435,900
      Year
      Shr profit eight cts vs profit 27 cts
      Net profit 315,100 vs profit 1,082,700
      Revs 1,761,900 vs 2,511,200
      NOTE: Per-share figures adjusted for four-for-three stock
  distribution effective Dec 14, 1984
      1985 results include an extraordinary tax benefit of 55,000
  dlrs, or one ct a share in each period
  

