EXHIBIT 7(b)1

      INTRODUCTION TO UNAUDITED PRO FORMA CONDENSED FINANCIAL INFORMATION.

 
                        MICROELECTRONIC PACKAGING, INC.
                         UNAUDITED PRO FORMA CONDENSED
                      CONSOLIDATED FINANCIAL INFORMATION

Introduction
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The following Unaudited Pro Forma Condensed Consolidated Financial Information 
is presented to illustrate the financial statement effect of the liquidation, as
described in Item 2 of this Form 8-K, of the Company's MPM Singapore Pte. Ltd. 
subsidiary engaged in the development of multi-layer packaging technology 
pursuant to a licensing agreement with IBM, and should be read in conjunction 
with the historical financial statements of Microelectronic Packaging, Inc. 
("MPI") contained in its Annual Report on Form 10-K for the year ended December 
31, 1995 and its Quarterly Report on Form 10-Q for the quarter ended September 
30, 1996.

The accompanying Unaudited Pro Forma Condensed Consolidated Balance Sheet 
adjusts the historical condensed consolidated balance sheet of MPI at September 
30, 1996 as if the liquidation had occurred as of that date.

The accompanying Unaudited Pro Forma Condensed Consolidated Statement of 
Operations for the year ended December 31, 1995 adjusts the results of 
operations of MPI for the year ended December 31, 1995 as if the liquidation had
occurred as of the first day of that period. The accompanying Unaudited Pro 
Forma Condensed Consolidated Statement of Operations for the nine months ended 
September 30, 1996 adjusts the results of operations of MPI for the nine months 
ended September 30, 1996 assuming a continuation of the Unaudited Pro Forma 
Condensed Statement of Operations for the year ended December 31, 1995.

The accompanying Unaudited Pro Forma Condensed Consolidated Financial 
Information and this description have been included as required by the rules of 
the Securities and Exchange Commission and are provided for illustrative 
purposes only. The pro forma financial information does not purport to be 
indicative of the results which would have been obtained if MPI's liquidation 
of the Company's MPM Singapore Pte. Ltd. subsidiary had been effected on the 
date or dates indicated or which may be obtained in the future.

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