SECURITIES AND EXCHANGE COMMISSION
                         Washington, D.C.  20549
                                    
                                FORM 10-K
   (Mark One)
      
          ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
  [ X ]              SECURITIES EXCHANGE ACT OF 1934
               For the fiscal year ended December 31, 1996
                                     OR
  [   ]     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                       SECURITIES EXCHANGE ACT OF 1934
                 
      For the transition period from ____to___Commission File Number:1-8089
                 
                          DANAHER CORPORATION
             (Exact name of registrant as specified in its charter)
       
              Delaware                             59-1995548
      (State of incorporation)                    (I.R.S.Employer
                                              Identification number)
      
      1250 24th Street, N.W., Suite 800
           Washington, D.C.                                20037
         (Address of Principal                           (Zip Code)
           Executive Offices)            
      
      Registrant's telephone number, including area code:  202-828-0850
      
                Securities Registered Pursuant to Section 12(b) of the Act:
                                                                               
    
                                          Name of Exchanges
      Title of each class                 on which registered
      Common Stock $.01 par Value         New York Stock Exchange, Inc. 
                                          Pacific Stock Exchange, Inc.
      
      Securities registered pursuant to Section 12(g) of the Act:
      
                        NONE
                                         
      (Title of Class)
                                   
      Indicate by check mark whether the registrant (1) has filed all
      reports required to be filed by Section 13 or 15(d) of the Securities
      Exchange Act of 1934 during the preceding 12 months and (2) has been
      subject to such filing requirements for the past 90 days.
      
       Yes  X                             No __
      
      
      Indicate by check mark if disclosure of delinquent filers pursuant to
      Item 405 of Regulation S-K is not contained herein, and will not be
      contained, to the best of registrant's knowledge, in definitive proxy
      or information statements incorporated by reference in Part III of
      this Form  10-K or any amendment to this Form 10- K. [X]
      
      As of March 27, 1997, the number of shares of common stock outstanding
      was 58,921,377 and were held by approximately 3,000 holders.  The
      aggregate market value of common shares held by non-affiliates of the
      Registrant on such date was approximately $1.4 billion, based upon the
      closing price of the Company's common shares as quoted on the New York
      Stock Exchange composite tape on such date.
                                            
            EXHIBIT INDEX APPEARS ON PAGE 8 
DOCUMENTS INCORPORATED BY REFERENCE
                         
      Part II and Part IV incorporate certain information by reference from
      the registrant's Annual Report to Shareholders for the year ended
      December 31, 1996.  With the exception of the pages of the Annual
      Report to Shareholders specifically incorporated herein by reference,
      the Annual Report to Shareholders is not deemed to be filed as part of
      this Form 10-K.
      
      Part III incorporates certain information by reference from the
      registrant's proxy statement for its 1997 annual meeting of
      stockholders.  With the exception of the pages of the 1997 Proxy
      Statement specifically incorporated herein by reference, the 1997
      Proxy Statement is not deemed to be filed as part of this Form 10-K.
      
      
      ITEM 1.  BUSINESS
      
      General
      
       Danaher Corporation ("Danaher" or the "Company"), originally
      DMG, Inc., was organized in 1969 as a Massachusetts real estate
      investment trust.  In 1978 it was reorganized as a Florida corporation
      under the name Diversified Mortgage Investors, Inc. ("DMI") which in a
      second reorganization in 1980 became a subsidiary of a newly created
      holding company named DMG, Inc.  The Company adopted the name Danaher
      in 1984 and was reincorporated as a Delaware corporation following the
      1986 annual meeting of shareholders.
      
       The Company conducts its operations through two business
      segments:  Tools and Components and Process/Environmental Controls.
      
      Tools and Components
      
       The Tools and Components segment is comprised of the Danaher
      Hand Tool Group (including Special Markets and Professional Tool
      Division, which includes Armstrong  Bros. Tool Co., a premier
      manufacturer and marketer of industrial hand tools), Matco Tools
      ("Matco"), Jacobs Chuck Manufacturing Company ("Jacobs"), Iseli
      Company ("Iseli"), Delta Consolidated Industries, Jacobs Vehicle
      Systems, Hennessy Industries and the hardware and electrical
      apparatus lines of Joslyn Manufacturing Company (JMC).  This segment
      is one of the largest domestic producers and distributors of general
      purpose mechanics' hand tools and automotive specialty tools.  Other
      products manufactured by these companies include tool boxes and
      storage devices, diesel engine retarders, wheel service equipment,
      drill chucks, custom designed headed tools and components, hardware
      and components for the power generation and transmission industries,
      high quality precision socket screws, fasteners, and high quality
      miniature precision parts.
      
       The Company's business strategy in this segment is focused on
      increasing sales to existing customers, broadening channels of
      distribution, developing new products and achieving production
      efficiencies and enhanced quality and customer service through
      "Just-In-Time" and related manufacturing techniques.
      
      
       Danaher Tool Group (DTG) is one of the largest domestic
      producers of general purpose mechanics' hand tools (primarily
      ratchets, sockets and wrenches) and specialized automotive service
      tools for the professional and "do-it-yourself" markets.  DTG has been
      the principal manufacturer of Sears, Roebuck and Co.'s Craftsman  line
      of mechanics' hand tools for over 50 years.  Approximately 80% of the
      over 100 million pieces sold to Sears annually are sold in tool sets
      that include from three to 900 pieces.  Net sales to Sears were
      approximately 14% of total Company sales in 1996.
      
       DTG's Special Markets Group sells to Sears under a five year
      evergreen agreement, that requires Sears to purchase a significant
      portion of its annual requirements for its private-label Craftsman 
      mechanics' hand tool line from DTG.  
      
       For over 30 years, DTG has also been a primary supplier of
      specialized automotive service tools to NAPA, which has approximately
      6,500 outlets at present.  In addition, DTG has been the designated
      supplier of general purpose mechanics' hand tools to NAPA since 1983. 
      DTG specialized automotive service tools are also sold under the K-D
      Tools  brand, its industrial tools and products are also sold under
      the Armstrong  and Allen  brand names, and fastener products under the
      Holo-Krome name are sold to independent distributors and other
      customers in the "do-it-yourself," professional automotive, commercial
      and industrial markets.
      
       Professional mechanics' tools are distributed by Matco which
      has approximately 1,100 independent mobile distributors who sell
      primarily to individual professional mechanics.  Matco is one of the
      leading suppliers in this market.
      
       Jacobs is the market leader in the drill chuck business with
      its highly respected and well recognized brand name and Iseli is a
      leader in the manufacture of miniature precision parts produced on
      Swiss screw machines.
      
       Delta is the market leader in boxes and other storage
      containers serving the vehicle aftermarket and manufactures and
      markets containers serving numerous specialty areas.
      
       Wheel service equipment is manufactured under the Coats, Bada
      and Ammco brand names.  Products include tire changers, wheel
      balancers, wheel weights and brake service equipment.  Wheel service
      equipment is sold primarily to wholesale distributors and national
      accounts.  These markets are served by the Company's sales personnel.
      
       Diesel engine retarders are manufactured at Jacobs.  The "Jake
      Brake" technology was developed by Jacobs and represents the premier
      brand of engine retarders.  The product is sold by Jacobs' sales 
      personnel to original equipment manufacturers and aftermarket
      distributors.
      
       The nation's oldest manufacturer of poleline hardware and a
      U.S. market share leader, the hardware division of JMC manufactures a
      wide variety of products used in the construction and maintenance of
      electric power, telephone and cable television systems.  Its products
      range from specialized fasteners to sophisticated castings and
      forgings.
      
       The electrical apparatus division of JMC manufactures surge
      protection devices rated as high as 468,000 volts for the electric
      power utility industry.  Surge arresters are designed to eliminate the
      damaging effects of electrical surges caused by lightning and other
      overvoltage conditions on a utility's power system.
      
       The major raw materials used by this segment, including high
      quality steel, are available from a variety of sources in sufficient
      quantities.
      
      Process/Environmental Controls
      
       The Process/Environmental Controls segment is comprised of the
      Veeder-Root Company ("Veeder-Root"), Danaher Controls, Partlow/
      Anderson Instruments, Gulton Industries-Graphic Instruments, West
      Instruments, Ltd., QualiTROL Corporation, A.L. Hyde Company,
      Hengstler, McCrometer, the controls product line business units of
      Joslyn Corporation and the operating businesses of Acme-Cleveland
      Corporation (Namco Controls, M&M Precision Systems, TxPort, Inc. and
      Communications Technology Corporation) acquired in July, 1996.  These
      companies produce and sell underground storage tank leak detection
      systems and temperature, level and position sensing devices, power
      switches and controls, communication line products, power protection
      products, liquid flow measuring devices, telecommunications products,
      quality assurance products and systems, and electronic and mechanical
      counting and controlling devices.  These products are distributed by
      the Company's sales personnel and independent representatives to
      original equipment manufacturers, distributors and other end users.
      
       The Company's strategy in the Process/Environmental Controls
      segment is to concentrate on the rapid expansion of its environmental
      controls product line, including the Veeder-Root TM storage tank leak
      detection systems business.  The Company believes that Veeder-Root is
      the premier manufacturer of state-of-the-art tank measuring and leak
      detection systems for underground fuel storage tanks and, accordingly,
      is uniquely positioned to respond to the increased demand for these
      products fueled by environmental regulations.
      
       The Company is also expanding its other offerings in the
      environmental controls product line to encompass applications related
      to markets other than petroleum storage and to address nonregulatory
      business requirements.  This expansion program includes both
      internally developed new product offerings as well as selective
      product line acquisitions.
      
       In its instruments product line, the Company's strategy is to
      continue enhancing its global controls and instrument position by both
      new product development and complementary acquisitions.  The companies
      within the Instrument Group have significant synergies in both product
      offerings and channels of distribution.  The Company plan is to
      leverage these synergies in product design, engineering and
      manufacturing, and product marketing.
      
      
       Veeder-Root is also the predominant worldwide supplier of
      mechanical gasoline pump computing devices and a manufacturer of other
      measuring and counting devices.
      
       Namco is a leader in part presence, part position and machine
      status sensing solutions for industrial process automation
      applications.  M&M Precision Systems provides both quality assurance
      products and systems which enhance both quality and manufacturing
      effectiveness as well as motion products which are generally
      components of other devices.
      
  
       Telecommunications products include automated data transmission
      analyzers, single and multi-function test equipment, computerized
      cable test and database management systems, digital data access
      devices and molded cable closures and terminals used in outside plant
      and network applications.
      
       Other business lines within this segment include extruded
      thermoplastic mill shapes and custom molded plastic products.
      
       The raw materials utilized by companies in this segment  are
      stock items, principally metals and plastic, electrical and electronic
      components.  These materials are readily available from a number of
      sources in sufficient quantities.
      
      Patents, Licenses, etc.
      
       The Company has patents of its own and has acquired licenses
      under patents of others.  The Company does not consider that its
      business, as a whole, is dependent on any single patent, group of
      patents, trademark or franchise.  The Company does, however, offer
      many patented products and is periodically engaged in litigation
      concerning patents and licenses.
      
      Seasonal Nature of Business
      
       As a whole, the Company's businesses are not subject to
      material seasonal fluctuations.
      
      Backlog
      
       The Company's products are manufactured primarily in advance of
      order and either shipped or assembled from stock.  Backlogs are not
      significant as sales are often dependent on orders requiring immediate
      shipment from inventory.
      
      Employee Relations
      
       At December 31, 1996, the Company employed approximately 11,600
      persons.  Of these, approximately 1,600 were hourly-rated unionized
      employees.  The Company considers its labor relations to be good.
      
      Research and Development
      
       The Company's research and development expenditures were
      $46,964,000 for 1996, $36,400,000 for 1995 and $26,800,000 for 1994.
      
      Environmental and Safety Regulations
      
       Certain of the Company's operations are subject to federal,
      state and local environmental laws and regulations which impose
      limitations on the discharge of pollutants into the air and water and
      establish standards for treatment, storage and disposal of solid and
      hazardous wastes.  The Company believes that it is in substantial
      compliance with applicable environmental laws and regulations.
      
       JMC previously operated wood treating facilities that
      chemically preserved utility poles, pilings and railroad ties.  All
      such treating operations were discontinued or sold prior to 1982. 
      These facilities used wood preservatives that included creosote,
      pentachlorophenol and chromium-arsenic-copper.  While preservatives
      were handled in accordance with all appropriate procedures called for
      at the time, subsequent changes in environmental laws may require the
      generators of these spent preservatives to be responsible for the cost
      of remedial actions at the sites where spent preservatives have been
      deposited.  The Company is continuing its investigation of these sites
      and remediation technologies.  The Company has made a provision for
      environmental compliance; however, there can be no assurance that
      estimates of environmental liabilities will not change.
       
       In addition to environmental compliance costs, the Company may
      incur costs related to alleged environmental damage associated with
      past or current waste disposal practices or other hazardous materials
      handling practices.  For example, generators of hazardous substances
      found in disposal sites at which environmental problems are alleged to
      exist, as well as the owners of those sites and certain other classes
      of persons, are subject to claims brought by state and federal
      regulatory agencies pursuant to statutory authority.  The Company
      believes that its liability, if any, for past or current waste
      handling practices will not have a material adverse effect on its
      financial condition.
      
       The Company must also comply with various federal, state and
      local safety regulations in connection with its operations. The
      Company's compliance with these regulations has had no material
      adverse effect on its financial condition.
      
      Major Customers
      
       The Company has a customer in the tools segment, Sears, Roebuck
      and Co. ("Sears"), which accounted for 14% of consolidated sales in
      1996.  Although the relationship with Sears is long-standing, the
      Company believes the loss of this business could have an adverse
      effect on its operations.
      
      
      ITEM 2.  PROPERTIES
      
       The Company occupies over 4 million square feet of
      manufacturing, distribution, service and office space at various
      domestic and foreign locations.  The principal properties are listed
      below and are constructed of concrete, brick, cement, cinderblock or
      some combination of these materials.  The Company believes that its
      plants have adequate productive capacity and are suitably used for the
      manufacture of its products and that its warehouses, distribution
      centers and sales offices are suitably located and utilized for the
      marketing of its products and services.
      
      
      Location Principal Use     Owned/Leased     
      ......................................................................
      Tools and Components
      
      Springdale, AK                Manufacturing Owned   
      
      Springfield, MA               Manufacturing Owned   
      
      Gastonia, NC                  Manufacturing Leased  
      
      Fayetteville,AK (2)           Manufacturing Owned   
      
      Baltimore, MD                 Distribution  Leased  
      
      Brampton, Ontario             Distribution  Leased  
               
      
      Lakewood, NY                  Manufacturing Owned   
      
      Nashville, TN                 Distribution  Owned   
      
      Stow, OH Distribution         Owned         
      
      West Hartford, CT             Manufacturing Owned   
      
      Terryville, CT                Manufacturing Owned   
      
      Walworth, WI                  Manufacturing Owned   
      
      Dundee, Scotland              Manufacturing Owned   
      
      Sheffield, England            Manufacturing Owned   
      
      Clemson, SC                   Manufacturing Owned   
      
      Jonesboro, AK                 Manufacturing Owned   
      
      Jonesboro, AK                 Manufacturing Leased  
      
      Raleigh, NC                   Manufacturing Leased  
      
      Chicago, IL (3)               Manufacturing Owned
      
      Bloomfield, CT                Manufacturing Owned   
      
      LaVergne, TN                  Manufacturing Owned   
      
      Bowling Green, KY             Manufacturing Owned   
      
      
      Process/Environmental Controls
               
      Altoona, PA                   Manufacturing Owned   
      
      Elizabethtown, NC             Manufacturing Owned   
      
      Market Harborough, 
      England                       Manufacturing Leased  
      
      Sao Paulo,                                  
      Brazil                        Manufacturing        Owned
      
      New Hartford 
      & Fairport, NY                Manufacturing Owned   
      
      Gurnee, IL                    Manufacturing Leased  
      
      Grenloch, NJ                  Manufacturing Owned   
      
      Providence, RI                Manufacturing Owned   
      
      Brighton, 
      England  Manufacturing        Leased        
      
      Aldingen, 
      Germany  Manufacturing        Owned         
      
      Aldingen, 
      Germany (2)                   Manufacturing Leased  
      
      Wehingen, 
      Germany (2)                   Manufacturing Leased  
      
      Eatontown, NJ                 Distribution  Leased  
      
      Broxbourne, 
      England  Distribution         Leased        
      
      Cleveland, OH (3)             Manufacturing Owned
      
      Goleta, CA                    Manufacturing Owned
      
      Lachine, Quebec               Manufacturing Leased
      
      Lancaster, SC                 Manufacturing Owned
      
      Moorpark, CA                  Manufacturing Leased
      
      Paso Robles, CA               Manufacturing Leased
      
      San Jose, CA                  Manufacturing Owned
      
      Hemet, CA                     Manufacturing Owned
      
      Atlanta, GA                   Manufacturing Owned
      
      Madison, AL                   Manufacturing Leased
      
      Etobicoke, 
      Canada   Manufacturing        Leased
      
      Highland Heights,
      OH       Manufacturing        Owned
      
      Herzhorn, Germany             Manufacturing Owned
      
      West Carollton, OH            Manufacturing Owned
      
      Loffingen, Germany            Manufacturing Owned
      
      Tamworth,  
      England  Manufacturing        Leased
      
      
               In addition to the facilities listed, the Company owns or
      leases various facilities including offices or properties in
      Washington, District of Columbia; Simsbury, Connecticut; as well as
      facilities in Uppermill, Livingston, Gloucester and Richmond, Great
      Britain; Melbourne and Sydney, Australia; Nagoya, Osaka and Tokyo,
      Japan; Toronto, Canada; Paris, Bron, Toulouse, Bordeaux, Tours and
      Selestat, France; and Stuttgart, Germany.
      
      
      ITEM 3.  LEGAL PROCEEDINGS
      
               A former subsidiary of the Company is engaged in litigation
      in several states with respect to product liability.  The Company sold
      the subsidiary in 1987.  Under the terms of the sale agreement, the
      Company agreed to indemnify the buyer of the subsidiary for product
      liability related to tools manufactured by the subsidiary prior to
      June 4, 1987.  The cases involve approximately 3,000 plaintiffs, in
      state and federal courts.  All other major U.S. air tool manufacturers
      are also defendants.  The gravamen of these complaints is that the
      defendants' air tools, when used in different types of manufacturing
      environments over extended periods of time, were defective in design
      and caused various physical injuries.  The plaintiffs seek
      compensatory and punitive damages.  The cases are in preliminary
      stages of discovery and pleading and the Company intends to defend its
      position vigorously.  The Company's maximum indemnification obligation
      under the contract is approximately $85,000,000.  The Company believes
      it has insurance coverage for all or a substantial part of the
      damages, if any.  The outcome of this litigation is not currently
      predictable.  
      
               JMC is a defendant in a class action tort suit.  The suit
      alleges exposure to chemicals and property devaluation resulting from
      wood treating operations previously conducted at a Louisiana site. 
      Both the size of the class and the damages are uncertain.  The Company
      has tendered the defense of the suit to its insurance carrier.  JMC
      believes that it may have adequate insurance coverage for the
      litigation; however, because of the above uncertainties, JMC is unable
      to determine at this time the potential liability, if any.
      
               In addition to the litigation noted above, the Company and
      its subsidiaries are from time to time subject to ordinary routine
      litigation incidental to their business.  The Company believes that
      the results of the above noted litigation and other pending legal
      proceedings would not have a materially adverse effect on the
      Company's financial condition.
                                         
      
      ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDER
      
               No matters were submitted to a vote of security holders
      during the fourth quarter of 1996.
      
      PART II
      
      
      ITEMS 5 THROUGH 8.
      
               The information required under Items 5 through 8 is included
      in the Registrant's Annual Report to its Shareholders for the year
      ended December 31, 1996, and is incorporated herein by reference.
      
      
      ITEM 9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING
      AND FINANCIAL DISCLOSURE
      
      NONE
      
      
      PART III
      
      
      ITEMS 10 THROUGH 13.
      
               The information required under Items 10 through 13 is
      included in the Registrant's Proxy Statement for its 1997 annual
      meeting, and is incorporated herein by reference.
      
      
      PART IV
      
      
      ITEM 14.  EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM
                  8-K
      
               a) Document List
      
                  1. Financial Statements
                      Response to this portion of Item 14 is submitted
                      per the Index to Financial Statement Schedules on
                      page 13 of this report.
      
                  2. Supplementary Data and Financial Statement Schedules 
                      Response to this portion of Item 14 is submitted 
                      per the Index to Financial Statement Schedules on 
                      page 13 of this report.
      
                  3. An Index of Exhibits is on page 14 of this report.
      
                b) Reports on Form 8-K filed in the fourth quarter of 
                     1996.
                
                    NONE
                    
                    
                    
                    
                      
                    
      DANAHER CORPORATION
      INDEX TO FINANCIAL STATEMENTS, SUPPLEMENTARY DATA AND
      FINANCIAL STATEMENT SCHEDULES
                                
                                                      Page Number in:
                                              Annual Report     Form 10K     
                                             To Shareholders
      Annual Report:
      
      Report of Independent Public 
      Accountants on Schedule:                    16
      
      Financial Statements:
      
      Consolidated Statements of 
      Earnings, year ended December 31, 
      1996, 1995, and 1994.                                        16
      
      Consolidated Balance Sheets, 
      December 31, 1996 and 1995                                   17
      
      Consolidated Statements of 
      Cash Flows, years ended 
      December 31, 1996, 1995, and 1994                            18
      
      Consolidated Statements of 
      Stockholders' Equity, years
      ended December 31, 1996, 
      1995, and 1994                                               19
      
      Notes to Consolidated 
      Financial Statements                                         20
      
      Supplemental Data:
      
      Selected Financial Data                                      12
      
      Market Prices of Common Stock                                29
      
      Schedules:
      
      II - Valuation and Qualifying Accounts      17
      
      
          Schedules other than those listed above have been omitted
      from this Annual Report because they are not required, are not
      applicable or the required information is included in the financial
      statements or the notes thereto.
      
      
      
            
      
      Exhibits:
      
      
      (3) Articles of Incorporation and By-Laws.
      
         (a) The Articles of Incorporation of Danaher      Incorporated by
         (filed as Annex B to Danaher's Proxy               Reference
          Statement dated October 7, 1986).
      
         (b) The By-Laws of Danaher.                       Incorporated By 
                                                            Reference
      (10) Material Contracts:
      
         (a) Employment Agreement between Danaher          Incorporated by
          Corporation and George M. Sherman dated           Reference
          as of January 2, 1990
      
         (b) Credit Agreement Dated As of September 7,     Incorporated by
         1990. Among Danaher Corporation, the               Reference
         Financial Institutions Listed Therein 
         and Bankers Trust Company as Agent.
      
         (c) Agreement as of November 1, 1990 between      Incorporated by
         Danaher Corporation, Easco Hand Tools, Inc.        Reference
         and Sears, Roebuck and Co.
      
         (d) Note Agreement as of November 1, 1992         Incorporated by
          Between Danaher Corporation and Lenders           Reference
          Referenced Therein.
      
         (e) Note Agreement as of April 1, 1993            Incorporated by
          Between Danaher Corporation and Lenders           Reference
          Referenced Therein.
      
      (13) Annual Report to Securityholders
      
      (22) Subsidiaries of Registrant.
      
      (24) Consent of Independent Public Accountants.
      
      (27) Financial Data Schedules
      
            
                             SIGNATURES
                                  
                                  
            Pursuant to the requirements of Section 13 or 15(d) of the
      Securities Exchange Act of 1934, the Registrant has duly caused this
      report to be signed on its behalf by the undersigned, thereunto duly
      authorized.
      
      
                                        DANAHER CORPORATION
      
      
      
                                        By:    /s/ GEORGE M. SHERMAN  
                                               George M. Sherman
                                               President and Chief 
                                               Executive Officer
      
      Date: March 27, 1997
      
      
      /s/  GEORGE M. SHERMAN          President and Chief Executive Officer
           George M. Sherman
      
      /s/  STEVEN M. RALES            Chairman of the Board
           Steven M. Rales
      
      /s/  MITCHELL P. RALES          Chairman of the Executive Committee
           Mitchell P. Rales
      
      /s/   WALTER G. LOHR, JR.       Director
            Walter G. Lohr, Jr.
      
      /s/   DONALD J. EHRLICH         Director
            Donald J. Ehrlich
      
      /s/   MORTIMER M. CAPLIN        Director
            Mortimer M. Caplin
      
      /s/   A. EMMET STEPHENSON, JR.  Director
            A. Emmet Stephenson, Jr.
      
      /s/   PATRICK W. ALLENDER       Senior Vice President-Chief Financial  
            Patrick W. Allender       Officer and Secretary
      
      /s/   C. SCOTT BRANNAN          Vice President and Controller
            C. Scott Brannan
            
              
REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
      
                                      
      
      To Danaher Corporation:
      
      We have audited in accordance with generally accepted auditing
      standards, the financial statements included in pages 16 to 26 of the
      Danaher Corporation and Subsidiaries' Annual Report to Shareholders
      incorporated by reference in this Form 10-K, and have issued our
      report thereon dated January 29, 1997.  Our audit was made for the
      purpose of forming an opinion on those statements taken as a whole. 
      The schedule listed in the index is the responsibility of the
      Company's management and is presented for the purpose of complying
      with the Securities and Exchange Commission's rules and is not a part
      of the basic financial statements.  This schedule has been
      subjected to the auditing procedures applied in the audit of the basic
      financial statements and, in our opinion, fairly states in all material
      respects the financial data required to be set forth therein in
      relation to the financial statements taken as a whole.
      
      
                                         
                                         ARTHUR ANDERSEN LLP
      
      Washington, D.C.
      January 29, 1997
      
        
DANAHER CORPORATION AND SUBSIDIARIES
      SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
      (000's omitted)
      
      
      
                                          Additions
               
                                                                               
        Write
                           Balance   Charged             Offs,
      Classification          at        to    Charged    Write     Balance
                          Beginning   Costs      to      Downs      at End
                              of        &      other       &         of
                           Period   Expenses  Accounts  Deductions  Period
      
      
      Year Ended December 31, 1996
      
      Allowances deducted 
      from asset accounts: 
      
      Allowance for 
      doubtful accounts:   $13,431   $ 5,763   $   507(a) $ 4,833    $14,868
      
      
      Year Ended December 31, 1995
      
      Allowances deducted 
      from asset accounts:
      
      Allowance for                                         4,148
      doubtful accounts:   $11,638   $ 4,847   $ 2,961(a) $ 1,867(b) $13,431
      
      
      Year Ended December 31, 1994
      
      Allowances deducted 
      from asset accounts: 
      
      Allowance for 
      doubtful accounts    $ 8,043   $ 6,630   $   487(a) $ 3,522    $11,638
      
      
      
      
      
      
      Notes:(a) - Amounts related to businesses acquired.
            (b) - Amounts related to businesses disposed of.
      
            
      
      
      EXHIBIT 24
      
      
      CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
      
                                   
      As independent public accountants, we hereby consent to the
      incorporation of our reports included (or incorporated by reference)
      in this Form 10-K, into the Company's previously filed Registration
      Statement File No. 33-32402.
      
                                     ARTHUR ANDERSEN LLP
      
      
      
      
      Washington, D.C.
      March 26, 1997