DREYER'S GRAND &lt;DRYR> RESTATES 4RTH QUARTER LOSS

  Dreyer's Grand Ice Cream said
  it has restated its previously-reported fourth quarter loss to
  904,000 dlrs or 13 cts per share because it has now decided to
  take a charge of about 700,000 dlrs to provide for losses of
  Midwest Distributing Co, which was acquired December 30.
      Dreyer's said the restatement reduces net income for the
  full year to 5,914,000 dlrs or 80 cts per share.
      The company said the restatement does not indicate any
  change in its thinking on the benefits of the acquisition or
  future prospects in Midwest Distributing's markets.
      Dreyer's Grand previously reported 1986 earnings of
  6,614,000 dlrs or 90 cts per share, down from 7,960,000 dlrs or
  1.08 dlrs a share.  For the first nine months of the year, it
  had earned 6,818,000 dlrs or 92 cts per share, up from
  6,354,000 dlrs or 86 cts a share a year before.
  

