EXHIBIT 26(a)


                 INGERSOLL-RAND SUCCESSFULLY COMPLETES CASH
                 TENDER OFFER AND ACQUIRES IN EXCESS OF 90%
                  OF THE SHARES OF CLARK EQUIPMENT COMPANY


     Woodcliff Lake, New Jersey (May 26, 1995) -- Ingersoll-Rand Company
today announced that its cash offer for all outstanding shares of common
stock of Clark Equipment Company expired, as scheduled, at 5:00 P.M., New
York City time on Thursday, May 25, 1995.  Ingersoll-Rand, through its
subsidiary making the offer, has accepted for purchase all shares validly
tendered and not properly withdrawn prior to the expiration of the offer.

     The acceptance of these shares in the tender offer results in
Ingersoll-Rand's ownership of in excess of 90% of Clark's outstanding
common stock.

     In the second step of the acquisition, Clark will be merged with a
subsidiary of Ingersoll-Rand and each Clark share not previously purchased
in the tender offer will be converted into the right to receive $86.00 in
cash.  The merger will be completed as soon as practicable.

     Ingersoll-Rand's acquisition of Clark Equipment creates a global
industrial manufacturer with combined annual sales of over $5.5 billion and
more than 40,000 employees worldwide.

     James E. Perrella, chairman, president and chief executive officer of
Ingersoll-Rand, said, "This acquisition advances Ingersoll-Rand's
commitment to expanding our domestic and global product lines and enhancing
the company's already strong competitive position.  We are delighted to
bring Clark and its employees into the Ingersoll-Rand family."