<ARTICLE>          5

<LEGEND>           THIS SCHEDULE CONTAINS SUMMARY FINANCIAL
                   INFORMATION EXTRACTED FROM THE DIAL CORP'S
                   FORMS 10-Q FOR THE QUARTERLY PERIODS ENDED
                   MARCH 31, 1996, SEPTEMBER 30, 1995, JUNE
                   30, 1995, AND MARCH 31, 1995 AND FROM THE
                   DIAL CORP'S FORM 8-K DATED JUNE 13, 1996
                   AND IS QUALIFIED IN ITS ENTIRETY BY
                   REFERENCE TO SUCH FINANCIAL STATEMENTS.

                   THE INTERIM STATEMENTS FOR THE QUARTERLY
                   PERIODS ENDED MARCH 31, 1996, SEPTEMBER
                   30, 1995, JUNE 30, 1995 AND MARCH 31, 1995
                   HAVE BEEN RESTATED TO REFLECT THE
                   HISTORICAL FINANCIAL POSITION AND RESULTS
                   OF OPERATIONS AS ADJUSTED FOR THE
                   RECLASSIFICATION OF THE CONSUMER PRODUCTS
                   AND CANADIAN INTERCITY BUS TRANSPORTATION
                   BUSINESSES AS DISCONTINUED OPERATIONS. 
                   THE SEPTEMBER 30, 1995 AND JUNE 30, 1995
                   INTERIM STATEMENTS HAVE ALSO BEEN RESTATED
                   TO REFLECT THE EARLY ADOPTION (ADOPTED IN
                   THE FOURTH QUARTER OF 1995) OF SFAS NO.
                   121, "ACCOUNTING FOR THE IMPAIRMENT OF
                   LONG-LIVED ASSETS AND FOR LONG-LIVED
                   ASSETS TO BE DISPOSED OF." 

<RESTATED>
<MULTIPLIER>       1,000
       
 
                                                                    Exhibit 27
                                                                 

THE DIAL CORP
 RESTATED FINANCIAL DATA SCHEDULE 

                                                                  
<FISCAL-YEAR-END>                DEC-31-1996    DEC-31-1995     DEC-31-1995    DEC-31-1995

<PERIOD-END>                     MAR-31-1996    SEP-30-1995     JUN-30-1995    MAR-31-1995

<PERIOD-TYPE>                          3-MOS          9-MOS           6-MOS          3-MOS

<CASH>                                20,842         10,902          15,358          8,364

<SECURITIES>                               0              0               0              0

<RECEIVABLES>                        202,494        152,276         158,683        173,975

<ALLOWANCES>                          15,988         14,806          15,710         16,220

<INVENTORY>                           90,100         70,319          74,920         70,952

<CURRENT-ASSETS>                     924,483        886,082         851,212        815,336

<PP&E>                               989,829        952,255         888,228        879,565

<DEPRECIATION>                       396,679        368,287         355,525        344,877

<TOTAL-ASSETS>                     3,543,755      3,364,286       3,349,902      3,226,757

<CURRENT-LIABILITIES>              2,010,223      1,961,453       1,829,046      1,713,520

<BONDS>                              822,733        728,338         750,347        765,079

<COMMON>                             145,663        145,663         145,663        145,663

<PREFERRED-MANDATORY>                  6,599          6,596           6,594          6,592

<PREFERRED>                                0              0               0              0

<OTHER-SE>                           420,042        383,629         473,050        421,807

<TOTAL-LIABILITY-AND-EQUITY>       3,543,755      3,364,286       3,349,902      3,226,757

<SALES>                                    0              0               0              0

<TOTAL-REVENUES>                     554,862      1,540,104         997,429        491,306

<CGS>                                      0              0               0              0

<TOTAL-COSTS>                        521,263      1,455,758         915,399        460,862

<OTHER-EXPENSES>                       9,027         22,857          16,548          8,879

<LOSS-PROVISION>                           0              0               0              0

<INTEREST-EXPENSE>                    14,327         40,618          26,521         13,415

<INCOME-PRETAX>                       10,091         18,198          38,221          7,946

<INCOME-TAX>                           2,977          3,820          11,721          2,722

<INCOME-CONTINUING>                    7,114         14,378          26,500          5,224

<DISCONTINUED>                        17,380        (35,142)         42,473         16,283

<EXTRAORDINARY>                            0              0               0              0

<CHANGES>                                  0        (17,696)        (17,696)       (17,696)

<NET-INCOME>                          24,494        (38,460)         51,277          3,811

<EPS-PRIMARY>                           0.27          (0.44)           0.58           0.04

<EPS-DILUTED>                           0.27          (0.44)           0.57           0.04