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                                                                       EXHIBIT 8
 
                              SHEARMAN & STERLING
                               153 E. 53RD STREET
                            NEW YORK, NY 10022-4676
 
                                 June 27, 1994
 
The Dial Corp
Dial Tower
Phoenix, Arizona 85077
 
Ladies and Gentlemen:
 
     We are acting as special federal income tax counsel for The Dial Corp (the
"Company") in connection with the preparation and filing with the Securities and
Exchange Commission (the "Commission") under the Securities Act of 1933, as
amended, of a Prospectus Supplement, dated the date hereof, to a Prospectus,
dated the date hereof, contained in the Registration Statement for the Company
on Form S-3 (the "Registration Statement"). The Prospectus Supplement relates to
the offering by the Company of its Medium-Term Notes in an aggregate principal
amount of $500,000,000.
 
     We are of the opinion that the discussion set forth in the Prospectus
Supplement under the caption "CERTAIN UNITED STATES FEDERAL INCOME TAX
CONSEQUENCES", insofar as it relates to statements of law or legal conclusions,
is correct in all material respects. This discussion is based upon the Internal
Revenue Code of 1986, as amended, Treasury Regulations (including proposed
Regulations and temporary Regulations) promulgated thereunder, rulings, official
pronouncements and judicial decisions, all as in effect on the date hereof and
all of which are subject to change, possibly with retroactive effect.
 
     We hereby consent to the use of this letter as an Exhibit to the
Registration Statement.
 
                                          Very truly yours,
 
                                          SHEARMAN & STERLING
 
LMB/CAH