Pricing Supplement No. 82 Filing Under
--- Rule 424(b)(2)
(To Prospectus Supplement dated June 30, 1995
including the Prospectus dated May 18, 1995)
Trade Date: 04/22/97 Registration
------------------- File No.
33-59227
IKON Capital, Inc.(formerly known as Alco Capital Resource, Inc.)
- --------------------------------------------------------------------------------
Medium Term Notes
CUSIP: 01374QDE5
---------------------------------
Principal Amount: 5,000,000 Floating Rate Notes: N/A
---------------------- -------------------
Interest Rate (if fixed rate): 7.02% Interest Rate Basis: N/A
--------- -------------
Interest Payment Date(s): N/A -Commercial Paper Rate:
-------------- ----------
(other than June 15 and December 15)
Regular Record Date(s): N/A -Prime Rate:
---------------- ---------------------
(other than May 31 and November 30)
Stated Maturity: 04/25/00 -LIBOR:
----------------------- --------------------------
Specified Currency: US Dollars -Treasury Rate:
------------------- ------------------
Applicable Exchange Rate -CD Rate:
(if any): N/A ------------------------
------------------ -Federal Funds Rate:
US Dollar $1.00 = N/A -------------
------------------ -Other:
Issue Price (as a percentage of --------------------------
principal amount): 100%
-------- Index Maturity: N/A
Selling Agent: ------------------
-Lehman Brothers: Spread: N/A
---------------- ---------------------------
-Chase Securities, Inc.: X Spread Multiplier: N/A
--------- ----------------
-Goldman, Sachs & Co: Maximum Interest Rate: N/A
------------ ------------
-Merrill Lynch & Co: Minimum Interest Rate: N/A
------------- ------------
-Other: Initial Interest Rate: N/A
-------------------------- ------------
Interest Reset Date(s)
Selling Agent's Commission (%): .35% (if semi-annually or annually):
--------
Purchasing Agent: N/A ------------------------------
---------------------- Third Wednesday of: N/A
Purchasing Agent's Discount or ---------------
Commission (%): N/A Interest Reset Date (if weekly,
--------------------- monthly, or quarterly):
Type of Sale: -------
As Agent: X As Principal: Interest Determination Date(s): N/A
---- ---- -----
Net proceeds to the Company: 4,982,500 Calculation Date(s): N/A
----------- ---------------
Settlement date Calculation Agent: N/A
(original issue date): 04/25/97 -----------------
--------------- Interest Payment Date(s): N/A
Redemption Commencement ----------
Date (if any): N/A (other than June 15 and December 15)
-----------------------
Redemption Period: N/A Regular Record Date(s): N/A
--------------------- ------------
Exchange Rate Agent: N/A (other than May 31 and November 30)
-------------------
Original Issue Discount Security: Interest Reset Period: N/A
Yes: No: X -------------
---- ----
Form:
Book Entry: X Certificated
--- ---
Authorized by: /s/ O. Gordon Brewer, Jr.
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