SYLVAN LEARNING CORP &lt;SLVN> NINE MONTHS DEC 31

  Shr loss 43 cts vs profit eight cts
      Net loss 3.1 mln vs profit 502,896
      Revs 5.6 mln vs 4.2 mln
      NOTE:1986 net includes negative effect of accounting change
  of 354,650 or five cts a share.
  

