PART II.  OTHER INFORMATION
      Item 6.  Exhibits and Reports on Form 8-K (249.308).
      (a)  Exhibits. ART. 5 FINANCIAL DATA STATEMENT
           EX-27.   

SIGNATURES
     Pursuant to the requirements 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.

                                             THE COEUR D'ALENES COMPANY
                                                    (Registrant)
Dated: January 26, 1996                      /s/ Marilyn A. Schroeder
                                            ___________________________
                                             Marilyn A. Schroeder, Treasurer
                                             and Chief Financial Officer
                                             (Authorized Officer and 
                                             Principal Accounting and
                                             Financial Officer)