SEAGRAM CO LTD &lt;VO> YEAR JAN 31 NET

  Shr 4.45 dlrs vs 3.44 dlrs
      Shr diluted 4.30 dlrs vs 3.34 dlrs
      Net 423.5 mln vs 319.1 mln
      Sales 3.34 billion vs 2.97 billion
      Avg shrs 95.1 mln vs 92.6 mln
      NOTE: U.S. funds.
      Net includes equity in earnings of Du Pont Co &lt;DD> of 169.1
  mln dlrs vs 75.7 mln dlrs and dividend income from Du Pont
  shares of 154.1 mln dlrs vs 150.8 mln dlrs.
      Latest year net includes pretax charge 35.0 mln dlrs from
  sale of wine operations and reorganization of spirits
  operations in U.S. and related reduction in tax expense of 27.7
  mln dlrs.
  

