CONTROL RESOURCE <CRIX> SEES LOWER EARNINGS
  Control Resource
  Industries Inc said the company estimates 1986 earnings to be
  between 800,000 and 900,000 dlrs, or 22 to 25 cts per share,
  compared with 852,000 dlrs, or 33 cts per share, during 1985.
      The company said preliminary estimates of 1986 revenues is
  24.5 mln dlrs, compared with 7,900,000 for 1985.
      The estimated 1986 results are based on 3,207,000 shares
  outstanding, compared to 2,566,000 shares outstanding for 1985.
      R. Steven Lutterbach, chairman, said net income for 1986
  was adversely affected primarily due to lower operating margins
  at the company's Western Environmental subsidiary, and to an
  increase in bad debt reserves.
      Western Environmental was acquired in March 1986.
  Lutterbach explained the company has taken steps to improve
  financial and accounting controls, primarily at Western, which
  were not adequate at the time of acquisition.
      He noted the final results for the fourth quarter will
  depend on the allocation of increased costs between the second
  and fourth quarters.
      Lutterbach said it is possible second quarter results will
  be restated, though final net income for the year will remain
  in the estimated range.
      He added preliminary indications for first quarter 1987
  revenues were favorable.