Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: WEDNESDAY, May 24, 1995                   TAG: 9505240089
SECTION: BUSINESS                    PAGE: BUSINESS   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Short

REPORTED EARNINGS

Westvaco Corp., New York manufacturer of paper, packaging and chemicals with a bleached board division in Covington, reported net income of $65.1 million, or 97 cents per share, on sales of $804.6 million in its second quarter ended April 30, compared with year-earlier $16.3 million, or 24 cents per share, on sales of $626.4 million. For the first half of its fiscal year, net income was $114.3 million, or $1.70 per share, on sales of $1.55 billion, compared with year-earlier $32.1 million, or 48 cents per share, on sales of $1.20 billion.