EXHIBIT 10.10
                                               =============
          FLUOR CORPORATION AND SUBSIDIARIES
                 Management Manual
       


Section:     Compensation                          Page:  114

Subject:     TAX SERVICES PLAN                Effective:  11-1-93
                                                                 

                                             Supersedes: 6-1-89

Applies To:  Fluor Corporation and its Subsidiaries



PURPOSE

The purpose of this Plan is to provide eligible executives of
Fluor Corporation and its subsidiaries with assistance in
personal tax compliance and planning.

ELIGIBILITY

Officers of Fluor Corporation and its designated subsidiaries in
Salary Grade 32 or above are authorized to participate in this
Plan.  Officers in Salary Grades 29-31 may be approved for
participation at the $1,500 level by the Executive Committee or
the Office of the President, Fluor Daniel, Inc.

PROCEDURES

Charges for services rendered under this Plan for executives of
Fluor Corporation, Fluor Daniel, Inc., Fluor Constructors
International, Inc., and all divisions of those companies, should
be forwarded to the vice president, Human Resources and
Administration, Fluor Corporation, for approval and payment.  All
other subsidiaries will be responsible for maintaining and
administering this Plan under the general provisions established
herein.

Total costs incurred by each executive covered by this Plan may
not exceed the Maximum Assistance Amount for a calendar year as
indicated below.  These amounts are calendar year limitations,
which will be applied without regard to the particular tax
returns prepared or consulting services rendered.  Costs in
excess of the maximum established for the executive will be
charged to the individual's personal account.

Charges, up to the Maximum Assistance Amount, paid by Fluor will
be included in each participant's total compensation as reported
to federal and state taxing authorities.



          FLUOR CORPORATION AND SUBSIDIARIES
                 Management Manual
       


Section:     Compensation                          Page:  115

Subject:     TAX SERVICES PLAN                Effective:  11-1-93
               (Continued)                                       

                                             Supersedes: 6-1-89

Applies To:  Fluor Corporation and its Subsidiaries




SCHEDULE OF MAXIMUM ASSISTANCE AMOUNTS

                                    Maximum
                                  Assistance
   Salary Grade                     Amount  
   
    41 - 43                        $8,000
    38 - 40                         6,000
    35 - 37                         4,000
    32 - 34                         2,000

In the event of the death of an eligible executive, this Plan
will continue in force for expenses resulting from the calendar
year in which the death occurred.  Services provided by this Plan
will be made available to the executive's designated beneficiary
up to the applicable Maximum Assistance Amount, less any payments
previously made during that year.

All benefits under this Plan will immediately cease for those
executives who are terminated from the company for any reason
other than death, retirement or permanent and total disability.