ALCAN ALUMINIUM LTD &lt;AL.TO> 3RD QTR NET
  Shr 72 cts vs 36 cts
      Net 122 mln vs 62 mln
      Revs 1.73 billion vs 1.49 billion
      Avg shrs 157.7 mln vs 149.8 mln
      Nine mths
      Shr 1.71 dlrs vs 1.28 dlrs
      Net 297 mln vs 216 mln
      Revs 4.98 billion vs 4.55 billion
      NOTE: Net for current qtr included non-operating costs of
  12 mln vs income of 10 mln in qtr 1986.
      Net in nine mths included non operating costs of 12 mln in
  nine mths 1987 vs income of 84 mln in nine mths 1986.
      Prior year's earnings per shr and average number of shrs
  outstanding have been restated to reflect a 3-for-2 split which
  became effective May 5, 1987.
      For purposes of comparability, following the reorganization
  of July 1987, net figures including those for 1986, are
  reported before preferred dividends.
  

