Exhibit 11

Fully Diluted Earnings Per Common Share and Fully Diluted Average Common Shares
Outstanding

     For fully diluted earnings per common share, net income available to
common shareholders can be affected by the conversion of the registrant's
convertible preferred stock.  Where the effect of this conversion would have
been dilutive, net income available to common shareholders is adjusted by the
associated preferred dividends.  This adjusted net income is divided by the
weighted average number of common shares outstanding for each period plus
amounts representing the dilutive effect of stock options outstanding and the
dilution resulting from the conversion of the registrant's convertible
preferred stock, if applicable.  The effect of convertible preferred stock is
excluded from the computation of fully diluted earnings per share in periods in
which the effect would be antidilutive.
     Fully diluted earnings per common share was determined as follows (shares
in thousands, dollars in millions except per-share information):


                                                              Three Months Ended     Nine Months Ended
                                                                 September 30          September 30
                                                              ------------------    ------------------
                                                                 1994     1993         1994     1993
                                                              --------  --------    --------  --------
                                                                                  
Average common shares outstanding...........................   275,868   254,712     274,292   254,023

Dilutive effect of
  Convertible preferred stock...............................     2,409     2,412       2,409     2,411
  Stock options.............................................     1,622     1,535       1,583     1,620
                                                              --------  --------    --------  --------

Total fully dilutive shares.................................   279,899   258,659     278,284   258,054
                                                              ========  ========    ========  ========

Income available to common shareholders before effect
  of change in method of accounting for income taxes........  $    428  $    338    $  1,277  $    921
Preferred dividends paid on dilutive convertible
  preferred stock...........................................         3         3           7         7
                                                              --------  --------    --------  --------
Income available to common shareholders adjusted for
  full dilution and before effect of change in method
  of accounting for income taxes............................       431       341       1,284       928
Effect of change in method of accounting for income taxes...         -         -           -       200
                                                              --------  --------    --------  --------
Total net income available for common shareholders
  adjusted for full dilution................................  $    431  $    341    $  1,284  $  1,128
                                                              ========  ========    ========  ========

Fully diluted earnings per common share before effect
  of change in method of accounting for income taxes........  $   1.54  $   1.32    $   4.62  $   3.60
                                                              ========  ========    ========  ========
Fully diluted earnings per common share.....................  $   1.54  $   1.32    $   4.62  $   4.37
                                                              ========  ========    ========  ========