DINNER BELL FOODS INC &lt;DINB.O> 1ST QTR SEPT 26
  Shr 4.41 dlrs vs seven cts
      Qtly div 10 cts vs 10 cts in prior qtr
      Net 2,955,000 vs 75,000
      Sales 72.7 mln vs 70.0 mln
      NOTE: Net includes pre-tax gain of 7,813,0000 dlrs from
  termination of retirement plan for salaried employees and
  875,000 dlrs charge for reorganization costs
      Dividend payable November 17 to holders of record November
  two
  

