BAYBANKS INC &lt;BBNK> 1ST QTR NET
  Oper shr 1.08 dlrs vs 96 cts
      Oper shr diluted 1.02 dlrs vs 89 cts
      Oper net 16.1 mln vs 12.8 mln
      Avg shrs 14.9 mln vs 13.4 mln
      Avg shrs 16.1 mln vs 14.8 mln
      NOTE: 1987 net excludes gain 4,820,000 dlrs from cumulative
  effect of change in calculating depreciation expense.
  

