VALUE LINE INC &lt;VALU> 3RD QTR JAN 31

  Shr 52 cts vs 25 cts
      Net 5,154,000 vs 2,496,000
      Revs 17.7 mln vs 14.4 mln
      Nine months
      Shr 1.16 dlrs vs 70 cts
      Net 11.5 mln seven mln
      Revs 50.3 mln vs 41.2 mln
      NOTE: 1987 periods include pretax investment income
  of 2.9 mln dlrs in capital gains distributions from mutual fund
  investment.
  

