Exhibit 99.2
 

     REPORT OF INDEPENDENT ACCOUNTANTS ON FINANCIAL STATEMENT SCHEDULE

To the Board of Directors
of Michael Baker Corporation

Our audits of the consolidated financial statements referred to in our report
dated February 6, 1997, appearing within Exhibit 13.1 which has been
incorporated by reference into various items of Michael Baker Corporation's
Annual Report on Form 10-K, also included an audit of the Financial Statement
Schedule listed in Item 14(a) of the Form 10-K.  In our opinion, this 
Financial Statement Schedule presents fairly, in all material respects, the
information set forth therein when read in conjunction with the related
consolidated financial statements.


/s/ Price Waterhouse LLP
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Price Waterhouse LLP
Pittsburgh, Pennsylvania
February 6, 1997