EXHIBIT 99.  ATTACHMENT TO FORM 10-Q: CONTINGENT PAYMENT OBLIGATION UNITS


In connection with the acquisition of Hybritech Incorporated by the Company
on March 18, 1986, the Company issued Contingent Payment Obligation Units
(CPUs).  The following information is provided relative to the CPUs.

Hybritech Sales and Gross Profits (Unaudited)
- - ---------------------------------------------


                         THIRD QUARTER               NINE MONTHS
                         -------------               -----------
                      1994*    1993*     1992*    1994*  1993*   1992*
                     -----------------------------------------------
                           (Millions)              (Millions)

Sales                 $29.8   $33.5     $39.7    $94.9  $113.9  $130.9
Gross profits         $14.7   $16.2     $21.3    $46.8   $60.4   $74.8


*Includes Pacific Biotech, Inc., another subsidiary of Eli Lilly and Company.

Sales for the third quarter were $29.8 million compared with $33.5 million
during the same period in 1993, a decrease of 11 percent.  Sales declines
were experienced in both domestic and international markets as the Company's
prostate cancer test, Tandem(R) Prostate Specific Antigen (PSA) continues to
experience increased competition.

Gross profits for the third quarter were $14.7 million compared with $16.2
million in the same period last year.

Computation of Contingent Payment Obligation Unit Payment

CPU holders are entitled to receive cash payments based upon the annual sales
and gross profits of Hybritech over the period ending December 31, 1995 if
certain performance criteria are achieved.  The total amount payable for each
year will equal the sum of 6 percent of Hybritech's sales and 20 percent of
Hybritech's gross profits for that year, less a deductible amount.  Sales is
defined in the Indenture governing the CPUs to include net sales of products
and royalties but to exclude contract revenues.  Gross profits are the excess
of sales over costs of products sold and do not represent the net income of
Hybritech.  The deductible amount was $11 million for 1986 and increases by
35 percent in each subsequent year.  The deductible for 1994 is $121.4
million.  The total amount payable, if any, is then divided by 12,933,894 to
determine the payment per CPU.  The maximum payment that may be made on each
CPU if the criteria are achieved cannot, however, exceed $22.  No payments
have been made to date.