POLAROID CORP &lt;PRD> 3RD QTR SEPT 27
  Shr 39 cts vs 39 cts
      Net 24.4 mln vs 23.8 mln
      Revs 425.9 mln vs 396.2 mln
      Nine mths
      Shr 1.23 dlrs vs 1.04 dlrs
      Net 76.3 mln vs 64.1 mln
      Revs 1.26 billion vs 1.12 billion
      NOTE: Net adjusted to account for the recent 2-for-1 split
  of the company's common.
     
      Qtr 1986 includes a seven cts per shr gain due to net
  after-tax foreign currency exchange effect.
  

