WESTINGHOUSE ELECTRIC CORPORATION


              9/17/93 52-Wk-Rng FY/Q  EPS93  EPS94 PE94 NxtQtr LyQtr
Westinghouse    13.75   17-9    12/3   0.70   0.90 15.3   0.11  0.22 WX

1)  Analysts continue to rate Westinghouse stock a market underperformer and
are reducing 1993 and 1994 Westinghouse estimates by $0.20 each to $0.70 and
$0.85, respectively, from continuing operations.  The third quarter estimate is
now $0.11 versus $0.20 previously, and $0.22 a year earlier.

2)  Reduced Westinghouse estimates are tied to poor results at Environmental
Systems.  Low operating rates at two of its incinerators and poor performance
by its German subsidiary are the factors. In addition, there have been some
delays in domestic Power Systems' shipments.  The $0.70 estimate is below
consensus reflecting concern over an expected back-end loaded earnings year.