Form: 10-Q

Quarterly report [Sections 13 or 15(d)]

COMPUTATION OF EARNINGS TO FIXED CHARGES

Published on


<TABLE>
Pitney Bowes Inc. - Form 10-Q Exhibit (ii)
Three Months Ended March 31, 1995
Page 16 of 17

Pitney Bowes Inc.
Computation of Ratio of Earnings to Fixed Charges (1)

(Dollars in thousands)
<CAPTION> Three Months Ended March 31,
1995 1994(2)
<S> <C> <C>
Income from continuing
operations before
income taxes $149,986 $130,164

Add:
Interest expense 60,111 44,130
Portion of rents
representative of the
interest factor 10,781 10,995
Amortization of capitalized
interest 228 232

Income as adjusted $221,106 $185,521

Fixed charges:
Interest expense $ 60,111 $ 44,130
Capitalized interest 494 62
Portion of rents
representative of the
interest factor 10,781 10,995

$ 71,386 $ 55,187

Ratio of earnings to fixed
charges 3.10 3.36
<FN>
(1)The computation of the ratio of earnings to fixed charges has been
computed by dividing income from continuing operations before income
taxes and fixed charges by fixed charges. Included in fixed charges
is one-third of rental expense as the representative portion of interest.
<FN>
(2)Reclassified to reflect discontinued operations.
</TABLE>