Exhibit 11




COMPUTATIONS OF PER SHARE EARNINGS

Earnings per share are based on net income divided by the
average number of shares outstanding including common stock
equivalents during the period.


                                    Three months ended    Nine months ended
                                          June 30             June 30
(Dollars and shares in thousands)    1996      1995       1996     1995
                                                                
Average outstanding shares         80,350    81,053      80,506    81,344
Common stock equivalents                                                 
     Primary                        2,682     1,487       2,729     1,487
     Fully diluted                  3,015     1,926       3,015     1,926
                                                                         
Total shares                                                             
     Primary                       83,032    82,540      83,235    82,830
     Fully diluted                 83,365    82,979      83,521    83,269
                                                                         
Net income                        $81,066   $69,029    $230,229  $195,373
                                                                         
                                                                         
Earnings per share:                                                      
     Primary                        $0.98     $0.84       $2.77     $2.36
     Fully diluted                  $0.97     $0.83       $2.76     $2.35