WESTINGHOUSE ELECTRIC CORPORATION


              7/23/93 52-Wk-Rng FY/Q  EPS92  EPS93 PE93 NxtQtr LyQtr
Westinghouse    16.75   17-9    12/3   0.93   0.90 17.9   0.20  0.22

1)  Analysts continue to rate Westinghouse shares market
underperformers.  Second quarter earnings declined 31% to $0.20 versus
$0.29.  Weak order trends in the defense and environmental services
areas, coupled with a sluggish economy, underlie the earnings
revisions.  Analysts expect a third quarter comparison of $0.20 versus
$0.22.

2)  In the quarter, only three business units posted earnings gains:
Industrial repair services, Power generation, and Thermo-King.  Industrial
benefitted from a depressed comparison and reduced costs, while Power
generation also had lower costs.  Interestingly, all three units recorded
declining sales.

3)  Good progress was made on selling off financial services assets in the
quarter.  Westinghouse ended the quarter with net assets of $2.04 billion
in this area, and outstanding committments of $523 million.  During the
quarter, it is estimated that parent company net debt rose modestly.