EXHIBIT 99.1

              TYCO AND CIT UNAUDITED PRO FORMA COMBINED CONDENSED
                             FINANCIAL INFORMATION

    The accompanying unaudited pro forma combined condensed financial
information relates to the proposed merger of The CIT Group, Inc. with and into
Tyco Acquisition Corp. XIX (NV), a wholly-owned subsidiary of Tyco International
Ltd. In the merger, each share of CIT common stock, other than shares owned by
The Dai-Ichi Kangyo Bank Ltd., will be exchanged for 0.6907 of a Tyco common
share. Shares of CIT common stock owned by Dai-Ichi (which constitute
71 million of the outstanding shares) will be purchased by Tyco Acquisition
immediately prior to the merger for $35.02 per share in cash. In addition to the
CIT common stock, there are outstanding shares of exchangeable stock issued by
CIT Exchangeco Inc., an indirect subsidiary of CIT. Each exchangeable share
presently outstanding is exchangeable for one share of CIT common stock. Each
exchangeable share outstanding following the merger will be exchangeable for
0.6907 of a Tyco common share. The merger is to be accounted for in accordance
with the purchase method of accounting pursuant to APB Opinion No. 16.
Accordingly, the accompanying unaudited pro forma combined condensed financial
information gives effect to the transaction in accordance with the purchase
method of accounting. Pursuant to Rule 11-02 of Regulation S-X, the unaudited
pro forma combined condensed financial information excludes extraordinary items
and cumulative effect of accounting changes.

    The unaudited pro forma combined condensed financial information should be
read in conjunction with:

    1.  Tyco's audited Consolidated Financial Statements, including the
       accounting policies and notes thereto, included in its Annual Report on
       Form 10-K for the fiscal year ended September 30, 2000,

    2.  Tyco's unaudited Consolidated Financial Statements and notes thereto
       included in its Quarterly Report on Form 10-Q for the quarterly period
       ended December 31, 2000, and

    3.  CIT's audited Consolidated Financial Statements, including the notes
       thereto, included in its Annual Report on Form 10-K for the year ended
       December 31, 2000.

    The following unaudited pro forma combined condensed financial information
sets forth the combined results of operations for the fiscal year ended
September 30, 2000 and the quarter ended December 31, 2000, as if the merger had
occurred at the beginning of fiscal 2000, and the financial position as of
December 31, 2000, as if the merger had occurred as of that date. CIT has a
December 31 year end, which differs from Tyco's September 30 fiscal year end.
The unaudited pro forma combined condensed statements of continuing operations
for the fiscal year ended September 30, 2000 and the quarter ended December 31,
2000 include the historical results of operations for CIT for the year ended
December 31, 2000 and the quarter ended December 31, 2000, respectively.
Accordingly, the results for the quarter ended December 31, 2000 for CIT have
been included in the operating results for the year ended September 30, 2000 and
in the operating results for the quarter ended December 31, 2000. The unaudited
pro forma combined condensed balance sheet includes the financial position of
CIT as of December 31, 2000.

    The pro forma information is presented for illustrative purposes only and is
not necessarily indicative of the operating results that would have actually
occurred if the acquisition had been consummated on October 1, 1999, nor is it
necessarily indicative of future operating results.

                                       1

        UNAUDITED PRO FORMA COMBINED CONDENSED STATEMENTS OF CONTINUING
               OPERATIONS FOR THE QUARTER ENDED DECEMBER 31, 2000
                    (IN MILLIONS, EXCEPT PER SHARE AMOUNTS)



                                                                       PRO FORMA          PRO FORMA
                                                 TYCO       CIT      ADJUSTMENTS(2)        COMBINED
                                               --------   --------   --------------       ----------
                                                                              
Net revenue..................................  $8,020.3   $1,608.5     $      --           $9,628.8
Cost of revenue..............................   4,948.6      348.4            --            5,297.0
Selling, general and administrative
  expenses...................................   1,553.0      350.4          34.3(3)         1,932.9
                                                                            (4.8)
Merger, restructuring and other non-recurring
  charges....................................      18.1         --            --               18.1
Write-off of purchased in-process research
  and development............................     184.3         --            --              184.3
Charge for the impairment of long-lived
  assets.....................................       7.4         --            --                7.4
Net gain on sale of businesses...............    (410.4)        --            --             (410.4)
Interest expense, net........................     168.1      652.2          42.5(4)           862.8
                                               --------   --------     ---------           --------
Income from continuing operations before
  income taxes and minority interest.........   1,551.2      257.5         (72.0)           1,736.7
Income taxes.................................    (529.5)     (97.4)         13.1(5)          (613.8)
Minority interest............................     (12.5)        --          (3.0)             (15.5)
                                               --------   --------     ---------           --------
Income from continuing operations............  $1,009.2   $  160.1     $   (61.9)          $1,107.4
                                               ========   ========     =========           ========

Income from continuing operations per common
  share(1):
  Basic......................................     $0.58      $0.62                            $0.59
  Diluted....................................     $0.57      $0.61                            $0.58

Weighted average number of common shares(1):
  Basic......................................   1,735.2      260.0                          1,867.3
  Diluted....................................   1,762.2      262.5                          1,894.3


   See accompanying notes to unaudited pro forma combined condensed financial
                                  information.

                                       2

        UNAUDITED PRO FORMA COMBINED CONDENSED STATEMENTS OF CONTINUING
            OPERATIONS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2000
                    (IN MILLIONS, EXCEPT PER SHARE AMOUNTS)



                                                                         PRO FORMA          PRO FORMA
                                                  TYCO        CIT      ADJUSTMENTS(2)       COMBINED
                                                ---------   --------   --------------       ---------
                                                                                
Net revenue...................................  $28,931.9   $6,160.4     $      --          $35,092.3
Cost of revenue...............................   17,931.2    1,281.3            --           19,212.5
Selling, general and administrative
  expenses....................................    5,252.0    1,395.9         137.4(3)         6,766.1
                                                                             (19.2)
Merger, restructuring and other non-recurring
  charges, net................................      175.3         --            --              175.3
Charge for the impairment of long-lived
  assets......................................       99.0         --            --               99.0
Interest expense, net.........................      769.6    2,497.7         160.8(4)         3,428.1
Gain on issuance of common shares by
  subsidiary..................................   (1,760.0)        --            --           (1,760.0)
                                                ---------   --------     ---------          ---------
Income from continuing operations before
  income taxes and minority interest..........    6,464.8      985.5        (279.0)           7,171.3
Income taxes..................................   (1,926.0)    (373.9)         49.0(5)        (2,250.9)
Minority interest.............................      (18.7)        --         (11.9)             (30.6)
                                                ---------   --------     ---------          ---------
Income from continuing operations.............  $ 4,520.1   $  611.6     $  (241.9)         $ 4,889.8
                                                =========   ========     =========          =========

Income from continuing operations per common
  share(1):
  Basic.......................................      $2.68      $2.34                            $2.69
  Diluted.....................................      $2.64      $2.33                            $2.65

Weighted average number of common shares(1):
  Basic.......................................    1,688.0      261.1                          1,820.1
  Diluted.....................................    1,713.2      262.7                          1,845.3


   See accompanying notes to unaudited pro forma combined condensed financial
                                  information.

                                       3

                     UNAUDITED PRO FORMA COMBINED CONDENSED
                      BALANCE SHEETS AT DECEMBER 31, 2000
                                 (IN MILLIONS)



                                                                              PRO FORMA          PRO FORMA
                                                TYCO            CIT         ADJUSTMENTS(2)        COMBINED
                                              ---------      ---------      --------------       ----------
                                                                                     
                 ASSETS
Current assets:
  Cash and cash equivalents.............      $ 1,480.7      $   812.1        $      --          $  2,292.8
  Accounts receivable, net..............        6,040.5             --               --             6,040.5
  Inventories...........................        4,994.9             --               --             4,994.9
  Current portion of financing
    receivables, net of reserve for
    credit losses.......................             --       13,987.3               --            13,987.3
  Other current assets..................        2,167.7        2,698.4            906.2             5,772.3
                                              ---------      ---------        ---------          ----------
    Total current assets................       14,683.8       17,497.8            906.2            33,087.8
Long-term financing receivables, net of
  reserve for credit losses.............             --       19,041.7               --            19,041.7
Construction in progress--TyCom Global
  Network...............................          381.0             --               --               381.0
Property, plant and equipment (including
  operating lease equipment), net.......        9,011.6        7,190.6            255.4            16,457.6
Goodwill and other intangibles, net.....       22,879.6        1,964.6          3,434.0 (6)        28,278.2
Other assets............................        2,801.0        2,995.1           (560.7)            5,235.4
                                              ---------      ---------        ---------          ----------
        Total assets....................      $49,757.0      $48,689.8        $ 4,034.9          $102,481.7
                                              =========      =========        =========          ==========

  LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
  Loans payable and current portion of
    long-term debt......................        2,134.1       20,483.8               --            22,617.9
  Accounts payable......................        3,467.2             --            546.2             4,013.4
  Accrued expenses and other current
    liabilities.........................        4,751.1        4,467.5             54.7             9,348.3
                                                                                   75.0 (7)
  Contracts in process--billings in
    excess of cost......................          851.2             --               --               851.2
  Income taxes payable..................        1,923.1             --               --             1,923.1
                                              ---------      ---------        ---------          ----------
    Total current liabilities...........       13,126.7       24,951.3            675.9            38,753.9

Long-term debt..........................       13,143.1       17,481.3          2,486.4 (4)        33,110.8
Other long-term liabilities.............        2,748.2             --               --             2,748.2
                                              ---------      ---------        ---------          ----------
    Total liabilities...................       29,018.0       42,432.6          3,162.3            74,612.9

Mandatorily redeemable preference
  shares................................             --          250.0               --               250.0
Minority interest.......................          354.8             --               --               354.8

Shareholders' Equity:
  Retained earnings.....................        9,385.3        2,603.3         (2,603.3)(8)         9,385.3
  Other shareholders' equity............       10,998.9        3,403.9         (3,403.9)(8)        17,878.7
                                                                                6,879.8 (9)
                                              ---------      ---------        ---------          ----------

    Total shareholders' equity..........       20,384.2        6,007.2            872.6            27,264.0
                                              ---------      ---------        ---------          ----------
        Total liabilities and
          shareholders' equity..........      $49,757.0      $48,689.8        $ 4,034.9          $102,481.7
                                              =========      =========        =========          ==========


   See accompanying notes to unaudited pro forma combined condensed financial
                                  information.

                                       4

                          NOTES TO UNAUDITED PRO FORMA
                    COMBINED CONDENSED FINANCIAL INFORMATION

(1) The unaudited pro forma combined per share amounts are based on the pro
    forma combined weighted average number of common shares which equals Tyco's
    weighted average number of common shares outstanding for the period plus the
    total number of Tyco common shares that will be delivered to CIT
    stockholders in the merger and upon the exchange of CIT's exchangeable
    shares. CIT Exchangeco exchangeable shares are exchangeable for shares of
    CIT common stock on a 1:1 basis. The number of shares to be delivered in the
    merger and upon the exchange of the exchangeable shares is based on the CIT
    stockholders and holders of the exchangeable shares receiving 0.6907 Tyco
    common shares for each share of CIT common stock or exchangeable share held.
    Immediately prior to the consummation of the merger, a subsidiary of Tyco
    will purchase 71 million shares of CIT from Dai-Ichi Kangyo Bank Ltd. for
    $35.02 per share in cash. For purposes of the unaudited pro forma combined
    condensed financial information, the number of shares of CIT common stock on
    March 12, 2001 of 191,213,263 was used. This amount includes 179,926,113
    outstanding common shares, and 11,287,150 exchangeable shares, and excludes
    the 71 million shares to be purchased for cash.

(2) There were no material transactions between Tyco and CIT during any of the
    periods presented. Certain reclassifications, none of which affects income
    from continuing operations, have been made to CIT's statements of operations
    and balance sheet in the unaudited pro forma combined condensed financial
    statements to reclassify minority interest, other current assets, property,
    plant and equipment, other assets and accounts payable, on a basis
    consistent with Tyco's financial statements. Accrued purchase liabilities
    and adjustments related to the integration of operations are expected to be
    recorded in connection with the merger with CIT, but such amounts are not
    determinable at this time, and are not, therefore, included as pro forma
    adjustments in the unaudited pro forma combined condensed financial
    information.

(3) The allocation of the purchase price to the fair value of assets and
    liabilities of CIT has not yet been determined. Therefore, for purposes of
    the unaudited pro forma combined condensed financial information, the excess
    of the purchase price over the book value of net assets acquired of CIT is
    being recorded as goodwill and amortized over an estimated composite
    25 year life to selling, general and administrative expenses.

(4) The increase in long-term debt and the related interest expense reflects the
    purchase of 71 million shares for $35.02 per share funded with Tyco's
    commercial paper program.

(5) The income tax benefit relates to the assumed increase in interest expense,
    slightly offset by the tax effect of the minority interest reclassification.

(6) Represents the excess of the purchase price over the net assets acquired of
    CIT. See (3) above for further discussion. The purchase price of
    $9,366.2 million was determined based upon the sum of the following: the six
    day average, three days before and after the announcement of the merger, of
    the daily volume weighted selling prices per Tyco common share on the New
    York Stock Exchange, as reported by Bloomberg Financial Markets, multiplied
    by 132,071,001 shares, which is the total number of Tyco common shares that
    will be delivered in the merger and to the holders of exchangeable shares
    (see (1) above for further discussion); the 71 million shares of CIT
    multiplied by $35.02 per share to be paid in cash; the preliminary estimate
    of the fair value of options to be exchanged in the merger; and estimated
    direct transaction costs related to the merger.

(7) Represents the increase in accrued expenses for estimated direct transaction
    costs related to the merger.

(8) Represents the elimination of CIT's equity accounts.

(9) The increase in shareholders' equity reflects the value of 132,071,001 Tyco
    common shares to be issued in the merger and upon exchange of the
    exchangeable shares plus the preliminary estimate of the fair value of
    options to be exchanged in the merger.

                                       5