EXHIBIT 26(b)


               INGERSOLL-RAND SUCCESSFULLY ACQUIRES IN EXCESS
              OF 97% OF THE SHARES OF CLARK EQUIPMENT COMPANY


     Woodcliff Lake, New Jersey (May 26, 1995) -- Ingersoll-Rand Company
today announced that, based on information provided by the Depositary, a
total of approximately 16,700,000 shares of Clark Equipment Company (or
approximately 97.7% of the outstanding shares of Clark) were validly
tendered and not properly withdrawn pursuant to its cash offer for all
outstanding shares of Clark.  Such share amount includes approximately
1,900,000 shares subject to guarantee of delivery.

     Ingersoll-Rand said earlier today that it has accepted for purchase
all shares validly tendered and not properly withdrawn prior to the
expiration of the offer and that it will complete the merger with Clark as
soon as practicable.