MSA REALTY CORP &lt;SSS> 4TH QTR NET

  Shr profit four cts vs loss two cts
      Net profit 247,970 vs loss 57,341
      Revs 2,393,622 vs 2,627,612
      Avg shrs 5,958,423 vs 2,440,100
      Year
      Shr profit 71 cts vs loss 35 cts
      Net profit 3,213,310 vs loss 849,180
      Revs 14,571,434 vs 9,099,767
      Avg shrs 6,177,666 vs 2,440,083
      NOTE: 1986 earnings include a loss from carryforward of
  investment tax credits of 85,000 dlrs in the quarter and a gain
  of 250,000 dlrs, or four cts a share for the year
  

