Rockwell Automation
ROK
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$45.73 B
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$406.77
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Rockwell Automation, Inc. is one of the world's largest specialized manufacturers of automation and information solutions for industrial production.

Rockwell Automation - 10-Q quarterly report FY


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SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 10-Q



QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934



For the Quarterly Period Ended March 31, 1998



Commission file number 1-12383



Rockwell International Corporation
(Exact name of registrant as specified in its charter)



Delaware 25-1797617
(State or other jurisdiction (I.R.S. Employer
of incorporation or organization) Identification No.)



600 Anton Boulevard, Suite 700, P.O. Box 5090, Costa Mesa, CA 92628-5090
(Address of principal executive offices) (Zip Code)



Registrant's telephone number,
including area code (714) 424-4565
(Office of the Corporate Secretary)


Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days.

Yes X No

196,508,777 shares of registrant's Common Stock, $1.00 par value, were
outstanding on April 30, 1998.
ROCKWELL INTERNATIONAL CORPORATION



INDEX



PART I. FINANCIAL INFORMATION:

Item 1. Consolidated Financial Statements:
Page
No.

Condensed Consolidated Balance Sheet--
March 31, 1998 and September 30, 1997.......... 2

Consolidated Statement of Income--Three Months
and Six Months Ended March 31, 1998 and 1997... 3

Consolidated Statement of Cash Flows--
Six Months Ended March 31, 1998 and 1997....... 4

Notes to Consolidated Financial Statements..... 5

Item 2. Management's Discussion and Analysis
of Financial Condition and Results
of Operations.................................. 10

Item 3. Quantitative and Qualitative Disclosures
About Market Risk.............................. 14




PART II. OTHER INFORMATION:

Item 2. Changes in Securities and Use of Proceeds...... 15

Item 4. Submission of Matters to a Vote of Security
Holders........................................ 15

Item 5. Other Information.............................. 15

Item 6. Exhibits and Reports on Form 8-K............... 16
PART I.  FINANCIAL INFORMATION
Item 1. Consolidated Financial Statements


ROCKWELL INTERNATIONAL CORPORATION
CONDENSED CONSOLIDATED BALANCE SHEET
(In millions)
(Unaudited)

<TABLE>
<CAPTION>
March 31 September 30
1998 1997
ASSETS
<S> <C> <C>
Current assets:
Cash........................................... $ 272 $ 283
Receivables (less allowance for doubtful
accounts: March 31, 1998, $66;
September 30, 1997, $62)..................... 1,274 1,319
Inventories.................................... 1,699 1,526
Deferred income taxes.......................... 249 254
Other current assets........................... 286 302

Total current assets................... 3,780 3,684

Net property...................................... 2,298 2,245
Intangible assets................................. 1,805 1,789
Other assets...................................... 240 253

TOTAL.................... $ 8,123 $ 7,971

LIABILITIES AND SHAREOWNERS' EQUITY

Current liabilities:
Short-term debt................................ $ 84 $ 66
Accounts payable............................... 774 840
Accrued compensation and benefits.............. 422 436
Accrued income taxes........................... 43 96
Other current liabilities...................... 530 532

Total current liabilities.............. 1,853 1,970

Long-term debt.................................... 907 156
Accrued retirement benefits....................... 775 795
Other liabilities................................. 231 239

Total liabilities............. 3,766 3,160

Shareowners' equity:
Common Stock (shares issued: 216.4)............ 216 216
Additional paid-in capital..................... 917 901
Retained earnings.............................. 4,447 4,409
Currency translation........................... (116) (103)
Common Stock in treasury, at cost (shares held:
March 31, 1998, 18.9;
September 30, 1997, 9.6)..................... (1,107) (612)

Total shareowners' equity..... 4,357 4,811

TOTAL.................... $ 8,123 $ 7,971
</TABLE>

See Notes to Consolidated Financial Statements.
ROCKWELL INTERNATIONAL CORPORATION

CONSOLIDATED STATEMENT OF INCOME
(In millions, except per share amounts)
(Unaudited)

<TABLE>
<CAPTION>
Three Months Ended Six Months Ended
March 31 March 31
1998 1997 1998 1997

<S> <C> <C> <C> <C>
Revenues:
Sales........................... $ 1,941 $ 1,899 $ 3,920 $ 3,752
Other income.................... 24 20 49 38

Total revenues................ 1,965 1,919 3,969 3,790

Costs and expenses:
Cost of sales................... 1,408 1,325 2,810 2,610
Selling, general, and
administrative................ 381 339 737 675
Purchased research and
development................... - - 103 -
Interest........................ 13 6 17 10

Total costs and expenses...... 1,802 1,670 3,667 3,295

Income from continuing operations
before income taxes............. 163 249 302 495

Provision for income taxes........ 54 94 104 186

INCOME FROM CONTINUING
OPERATIONS...................... 109 155 198 309

Income from discontinued
operations...................... - 34 - 59

NET INCOME ....................... $ 109 $ 189 $ 198 $ 368


Basic earnings per share:

Continuing operations.......... $ 0.55 $ 0.72 $ 0.98 $ 1.42
Discontinued operations........ - 0.15 - 0.27

Net income..................... $ 0.55 $ 0.87 $ 0.98 $ 1.69

Diluted earnings per share:

Continuing operations.......... $ 0.53 $ 0.71 $ 0.96 $ 1.40
Discontinued operations........ - 0.14 - 0.26

Net income..................... $ 0.53 $ 0.85 $ 0.96 $ 1.66


Cash dividends per share.......... $ 0.25 $ 0.29 $ 0.51 $ 0.58


Average outstanding shares

Basic.......................... 200.2 216.2 202.6 217.4

Diluted........................ 203.6 219.6 205.9 220.7
</TABLE>
See Notes to Consolidated Financial Statements.
ROCKWELL INTERNATIONAL CORPORATION

CONSOLIDATED STATEMENT OF CASH FLOWS
(In millions)
(Unaudited)
<TABLE>
<CAPTION>

Six Months Ended
March 31
1998 1997
<S> <C> <C>

CONTINUING OPERATIONS:
Operating Activities

Income from continuing operations.................... $ 198 $ 309
Adjustments to income from continuing operations
to arrive at cash provided by operating activities:
Depreciation..................................... 196 178
Amortization of intangible assets................ 49 45
Deferred income taxes............................ (40) (25)
Pension expense, net of contributions............ 18 26
Purchased research and development............... 103 -
Changes in assets and liabilities, excluding
effects of acquisitions, divestitures, and
foreign currency adjustments:
Receivables.................................. 55 (25)
Inventories.................................. (136) (27)
Accounts payable............................. (63) (93)
Accrued income taxes......................... (47) (26)
Other assets and liabilities................. (71) 12
Cash Provided by Operating Activities..... 262 374

Investing Activities

Property additions................................... (265) (257)
Acquisition of businesses (net of cash acquired)..... (158) (23)
Proceeds from disposition of property and businesses. 16 565
Cash (Used for) Provided by
Investing Activities.................... (407) 285

Financing Activities

Increase (decrease) in short-term borrowings......... 24 (61)
Increase in long-term debt........................... 750 -
Payments of long-term debt........................... - (14)
Net increase (decrease) in debt...................... 774 (75)
Purchase of treasury stock........................... (595) (342)
Cash dividends....................................... (103) (126)
Reissuance of common stock........................... 58 33
Cash Provided by (Used for)
Financing Activities.................... 134 (510)

CASH (USED FOR) PROVIDED BY CONTINUING OPERATIONS.... (11) 149

Cash Used for Discontinued Operations................ - (151)

DECREASE IN CASH..................................... (11) (2)
CASH AT BEGINNING OF PERIOD.......................... 283 695
CASH AT END OF PERIOD................................ $ 272 $ 693
</TABLE>
See Notes to Consolidated Financial Statements.
ROCKWELL INTERNATIONAL CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)



1. In the opinion of management of Rockwell International Corporation (the
company or Rockwell), the unaudited consolidated financial statements
contain all adjustments, consisting solely of adjustments of a normal
recurring nature, necessary to present fairly the financial position,
results of operations, and cash flows for the periods presented. These
statements should be read in conjunction with the company's Annual
Report on Form 10-K for the fiscal year ended September 30, 1997. The
results of operations for the three- and six-month periods ended March
31, 1998 are not necessarily indicative of the results for the full
year. Certain prior year amounts have been reclassified to conform with
the current presentation.

It is the company's practice at the end of each interim reporting period
to make an estimate of the effective tax rate expected to be applicable
for the full fiscal year. The rate so determined is used in providing
for income taxes on a year-to-date basis.

The company adopted Statement of Financial Accounting Standards No. 128,
"Earnings per Share", in the first quarter of fiscal 1998. The adoption
of this standard had no effect on the company's financial statements.

During the second quarter of 1998, the company adopted American
Institute of Certified Public Accountants Statement of Position No.
98-1, "Accounting for the Costs of Computer Software Developed or
Obtained for Internal Use" (SOP 98-1). SOP 98-1 requires the cost of
purchased software and certain costs incurred in developing computer
software for internal use to be capitalized and amortized over future
periods. During the first six months of fiscal 1998, the company
capitalized $14 million of such costs that would have been charged to
expense under its previous accounting policy. The impact of adopting
SOP 98-1 on 1998's first quarter results was immaterial.

2. In December 1997, the company acquired the In-Flight Entertainment (IFE)
business of Hughes-Avicom International, Inc., a leading supplier of
airborne interactive IFE systems. The acquisition has been accounted
for as a purchase as of December 31, 1997, and the company has recorded
a charge of $103 million ($63 million after-tax) for purchased research
and development. The remaining assets acquired and liabilities assumed
have been recorded at estimated fair values determined by the company's
management based on information currently available. The results of the
IFE business have been included in the consolidated statement of income
since its date of acquisition.
ROCKWELL INTERNATIONAL CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)


3. Discontinued operations includes the Automotive business and the
Aerospace and Defense businesses (A&D Business). On September 30, 1997,
the company completed the spin-off of its Automotive business into a
separate company by distributing all of the issued and outstanding
shares of Meritor Automotive, Inc. (Meritor) to the company's
shareowners (the Spin-off). On December 6, 1996, the company completed
the merger of its former A&D Business with a subsidiary of The Boeing
Company (the Reorganization).

The following table summarizes the results of discontinued operations
for the three- and six-month periods ended March 31, 1997 (in millions):

Three Months Ended Six Months Ended
March 31, 1997 March 31, 1997

Revenues:
Automotive.................. $ 827 $1,594
A&D Business................ - 535
Total..................... $ 827 $2,129

Income before income taxes:
Automotive.................. $ 56 $ 100
A&D Business................ - -
Total..................... $ 56 $ 100

Net income:
Automotive.................. $ 34 $ 59
A&D Business................ - -
Total..................... $ 34 $ 59

The earnings of the A&D Business for the first two months of 1997 were
entirely offset by expenses relating to the Reorganization.

4. Inventories are summarized as follows (in millions):

March 31 September 30
1998 1997

Finished goods............................. $ 471 $ 414
Work in process............................ 774 702
Raw materials, parts, and supplies......... 451 404
Total.................................... 1,696 1,520
Adjustment to the carrying value of
certain inventories to a LIFO basis...... 3 6

Inventories.............................. $ 1,699 $ 1,526
ROCKWELL INTERNATIONAL CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)


5. Intangible assets, net of accumulated amortization, are summarized as
follows (in millions):

March 31 September 30
1998 1997

Goodwill.................................. $ 1,224 $ 1,249
Trademarks, patents, product technology,
and other intangibles................... 581 540

Intangible assets....................... $ 1,805 $ 1,789

6. Short-term debt consisted of the following (in millions):

March 31 September 30
1998 1997

Short-term foreign bank borrowings....... $ 83 $ 64
Current portion of long-term debt........ 1 2

Short-term debt......................... $ 84 $ 66

At March 31, 1998, the company had $1.5 billion of unsecured credit
facilities with various banks which are used primarily to support
commercial paper borrowings. There were no significant commitment fees
or compensating balance requirements under these facilities.

Short-term credit facilities available to foreign subsidiaries amounted
to $315 million at March 31, 1998 and consisted of arrangements for
which there are no significant commitment fees.

7. Other current liabilities are summarized as follows (in millions):

March 31 September 30
1998 1997

Contract reserves and advance payments..... $ 148 $ 146
Accrued product warranties................. 122 113
Accrued taxes other than income taxes...... 52 46
Other...................................... 208 227

Other current liabilities................ $ 530 $ 532
ROCKWELL INTERNATIONAL CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)


8. Long-term debt consisted of the following (in millions):


March 31 September 30
1998 1997

6.8% notes, payable in 2003............... $ 150 $ 150
6.15% notes, payable in 2008.............. 350 -
6.70% debentures, payable in 2028......... 250 -
5.20% debentures, payable in 2098......... 200 -
Other obligations......................... 18 20
Less unamortized discount................. (60) (12)
Total................................... 908 158
Less current portion...................... 1 2

Long-term debt.......................... $ 907 $ 156

In January 1998, the company issued $800 million of aggregate principal
amount of long-term notes and debentures in a public offering consisting
of the 6.15% 10-year notes issued at par, the 6.70% 30-year debentures
issued at par, and the 5.20% 100-year debentures issued at a discount.
This debt offering yielded approximately $750 million of proceeds.

9. Accrued retirement benefits consisted of the following (in millions):

March 31 September 30
1998 1997

Accrued retirement medical costs........... $ 680 $ 684
Accrued pension costs...................... 149 166
Total.................................... 829 850
Amount classified as current liability..... 54 55
Accrued retirement benefits.............. $ 775 $ 795
ROCKWELL INTERNATIONAL CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)


10. Claims have been asserted against the company for utilizing the
intellectual property rights of others in certain of the company's
products. The resolution of these matters may result in the negotiation
of a license agreement, a settlement or the resolution of such claims
through arbitration or litigation. The company accrues the estimated
cost of the ultimate resolution of these matters. Management believes
that the resolution of these matters will not have a material adverse
effect on the company's consolidated financial statements.

Various other lawsuits, claims and proceedings have been or may be
instituted or asserted against the company relating to the conduct of
its business, including those pertaining to product liability, safety
and health, environmental, and employment matters. Pursuant to the
Reorganization, Rockwell has agreed to indemnify The Boeing Company for
certain government contract and environmental matters related to
operations of the A&D Business for periods prior to the Reorganization.
In connection with the Spin-off, Meritor has agreed to indemnify the
company for substantially all contingent liabilities related to the
Automotive business. Although the outcome of litigation cannot be
predicted with certainty and some lawsuits, claims, or proceedings may
be disposed of unfavorably to the company, management believes the
disposition of matters which are pending or asserted will not have a
material adverse effect on the company's consolidated financial
statements.
ROCKWELL INTERNATIONAL CORPORATION


Item 2. Management's Discussion and Analysis of Financial Condition and
Results of Operations

RESULTS OF OPERATIONS

The contributions to sales and earnings by business segment and the
composition of sales of the company for the second quarter and the first six
months of fiscal 1998 and 1997 are presented below (in millions).

Three Months Ended Six Months Ended
March 31 March 31
1998 1997 1998 1997
Sales
Automation $ 1,130 $ 1,114 $ 2,269 $ 2,175
Avionics & Communications 496 416 922 790
Semiconductor Systems 315 369 729 787

Total sales $ 1,941 $ 1,899 $ 3,920 $ 3,752

Operating earnings (loss)
Automation $ 147 $ 149 $ 291 $ 280
Avionics & Communications 77 57 151 116
Semiconductor Systems (27) 71 16 152
Purchased research and
development - - (103) -
Operating earnings 197 277 355 548
General corporate - net (21) (22) (36) (43)
Interest expense (13) (6) (17) (10)
Provision for income taxes (54) (94) (104) (186)

INCOME FROM CONTINUING OPERATIONS 109 155 198 309

Income from discontinued
operations - 34 - 59

NET INCOME $ 109 $ 189 $ 198 $ 368


Composition of sales

U.S. Commercial $ 1,135 $ 1,063 $ 2,260 $ 2,122
International 661 687 1,378 1,365
U.S. Government 145 149 282 265

Total $ 1,941 $ 1,899 $ 3,920 $ 3,752


Purchased research and development relates to the acquisition of an Avionics &
Communications business.
ROCKWELL INTERNATIONAL CORPORATION


RESULTS OF OPERATIONS (Continued)

1998 Second Quarter Compared to 1997 Second Quarter

Sales for the second quarter of 1998 were about the same as 1997's second
quarter sales. Avionics & Communications' sales were higher due to strong
commercial air transport, business and regional aircraft markets.
Semiconductor Systems' sales were lower due to severe pricing pressure for
both the older V.34 and the new interoperable V.90 PC modem products.
Automation's sales were about the same as a year ago.

Income from continuing operations for the 1998 second quarter was $109
million, or 53 cents per share, compared to income from continuing operations
of $155 million, or 71 cents per share, for the second quarter of 1997.
Earnings per share continues to be favorably impacted by the company's common
stock repurchase program.

Automation's 1998 second quarter operating earnings of $147 million were about
the same as 1997's second quarter earnings of $149 million, with a 30 percent
sales increase in Latin America, offset by sales declines in Asian markets.
Automation's second quarter operating earnings as a percent of sales were 13.0
percent, compared to 12.6 percent in the first quarter of 1998 and 13.4
percent for the same period a year ago.

Avionics & Communications achieved a 35 percent increase in operating earnings
to $77 million from $57 million in 1997's second quarter, primarily due to
strong commercial air transport, business and regional aircraft markets in
North America. Avionics & Communications' second quarter operating earnings
as a percent of sales were 15.5 percent compared to 13.7 percent in the second
quarter of 1997.

Semiconductor Systems recorded an operating loss of $27 million in the second
quarter of 1998 compared to operating earnings of $71 million in 1997's second
quarter. Operating results in the second quarter were adversely impacted by
severe pricing pressure on modem products, continued major research and
development investments in non-modem product lines and a $10 million
restructuring charge.

Six Months Ended March 31, 1998 Compared to Six Months Ended March 31, 1997

Overall, sales for the first six months of 1998 increased four percent over
the same 1997 period as higher sales at Avionics & Communications and
Automation more than offset the decline of Semiconductor Systems' sales.
Avionics & Communications continues to capitalize on strong commercial air
transport markets. Automation recorded a four percent increase in sales,
principally in North and South America offset by sales declines in Asian
markets. Semiconductor Systems' sales were lower due to severe pricing
pressure for both the older V.34 and the new interoperable V.90 PC modem
products.
ROCKWELL INTERNATIONAL CORPORATION


RESULTS OF OPERATIONS (CONTINUED)

For the first six months of 1998, income from continuing operations, before a
special charge of $103 million ($63 million after-tax or 30 cents per
share)which related to the company's acquisition of the IFE business, was $261
million, or $1.26 per share, compared to income from continuing operations of
$309 million, or $1.40 per share, for the first six months of 1997. Earnings
per share continues to be favorably impacted by the company's common stock
repurchase program.

Net income for the first six months of 1998, including the acquisition-related
special charge of $63 million, was $198 million, or 96 cents per share. Net
income for the first six months of 1997, including discontinued operations,
totaled $368 million, or $1.66 per share.

Automation's operating earnings for the first six months of 1998 increased
four percent over the same period a year ago principally due to higher sales
in North and South America.

Avionics & Communications' operating earnings, before the acquisition-related
special charge, for the first six months of 1998 increased 30 percent over
last year as a result of strong commercial air transport, business and
regional aircraft markets. Including the special charge, Avionics &
Communications' operating earnings for the first six months of 1998 were $48
million.

Semiconductor Systems' operating earnings decreased 89 percent for the first
six months of 1998 compared to the first six months of 1997 due to severe
pricing pressure on PC modem products, continuing major research and
development investments in new non-modem product lines and a $10 million
restructuring charge.

The full year 1998 tax rate is expected to be approximately 35.5 percent, one
percentage point less than the 1997 rate of 36.5 percent, as the company
continues to benefit from ongoing tax planning initiatives.

Looking ahead to the second half of 1998, management expects continued
excellent performance from Avionics & Communications. Automation should
achieve higher sales and earnings in 1998 despite the depressed business
activity in Asia, particularly South Korea, which is now adversely impacting
markets in that region. Management anticipates that Semiconductor Systems
will return to profitability in the second half, with increased unit volumes
across all product platforms more than offsetting continued pricing pressures
in modem products.

For the full 1998 fiscal year, management expects earnings per share to be at
about the same level as last year's $2.89 per share; although this level of
performance will require improved Automation markets, and improved volume and
a moderation of price declines in Semiconductor Systems' core modem products.
ROCKWELL INTERNATIONAL CORPORATION

FINANCIAL CONDITION

The major uses of cash for the first six months of 1998 were the acquisition
of the IFE business, the common stock repurchase program, property additions,
and cash dividends paid to shareowners.

During the first six months of 1998, the company completed the $1 billion
common stock repurchase program announced in December 1996 and substantially
completed the $500 million program announced in September 1997. The company
has repurchased a total of 24.4 million shares of its common stock for
approximately $1.45 billion through March 31, 1998 under these programs.
During the second quarter and first six months of 1998, the company
repurchased 6.3 million and 11 million shares of its common stock,
respectively, for $356 million and $595 million, respectively. In February
1998, the company's Board of Directors approved an additional $500 million
common stock repurchase program. Future common stock repurchases are expected
to be funded by cash generated by operating activities and commercial paper
borrowings.

In January 1998, the company issued $800 million of aggregate principal amount
of long-term notes and debentures in a public offering. The proceeds of this
debt offering of approximately $750 million were used to repay approximately
$380 million of outstanding short-term commercial paper borrowings, with the
balance to be used for general corporate purposes, including the company's
ongoing common stock repurchase program.

In the first six months of 1998, the company's dividend payments to
shareowners totaled $103 million or $0.51 per share, compared to $126 million,
or $0.58 per share, in the first six months of fiscal 1997. The lower 1998
dividends reflect the apportionment of the company's total 1997 dividend
between Rockwell and Meritor. Upon the spin-off of Meritor at September 30,
1997, the annual $1.16 per share dividend was apportioned at $1.02 for
Rockwell and $0.14 for Meritor.

A major source of cash for the first six months of 1997 was from the sale of
the Graphic Systems business for approximately $600 million, consisting of
$553 million in cash and $47 million in preferred stock.

Information with respect to the effect on the company and its manufacturing
operations of compliance with environmental protection requirements and
resolution of environmental claims is contained under the caption
Environmental Issues in Item 7, Management's Discussion and Analysis of
Financial Condition and Results of Operations, of the company's Annual Report
on Form 10-K for the fiscal year ended September 30, 1997. Management
believes that at March 31, 1998, there has been no material change to this
information.
ROCKWELL INTERNATIONAL CORPORATION



Item 3. Quantitative And Qualitative Disclosures About Market Risk

The company's financial instruments include cash, equity securities, short-
and long-term debt, and foreign currency forward exchange contracts. At March
31, 1998, the carrying values of the company's financial instruments
approximated their fair values based on current market prices and rates.

It is the policy of the company not to enter into derivative financial
instruments for speculative purposes. The company enters into foreign
currency forward exchange contracts to protect itself from adverse currency
rate fluctuations on foreign currency commitments entered into in the ordinary
course of business. These commitments are generally for terms of less than
one year. The foreign currency forward exchange contracts are executed with
creditworthy banks and are denominated in currencies of major industrial
countries. The notional amount of all the company's outstanding foreign
currency forward exchange contracts aggregated $363 million at March 31, 1998
and $239 million at September 30, 1997. The gains and losses relating to
these foreign currency forward exchange contracts are deferred and included in
the measurement of the foreign currency transactions subject to the hedge.
Any gain or loss incurred on foreign currency forward exchange contracts is
offset by the effects of currency movements on the respective underlying
hedged transactions.

Based on the company's overall currency rate exposure at March 31, 1998, a 10
percent change in currency rates would not have had a material effect on the
financial position, results of operations, or cash flows of the company.
ROCKWELL INTERNATIONAL CORPORATION

PART II. OTHER INFORMATION

Item 2. Changes in Securities and Use of Proceeds

On January 9, 1998, the company issued 154, 205, 35, and 205 shares
of restricted stock, respectively, to the following directors of the
company: George L. Argyros, Richard M. Bressler, William H. Gray,
III, and John D. Nichols. These shares were issued pursuant to
deferral elections made in accordance with the Directors Stock Plan
in partial or full payment for retainer fees otherwise payable in
cash. On February 4, 1998, the company issued 400 shares pursuant to
the Directors Stock Plan to each of the non-employee directors of the
company whose term continued after the annual meeting held on that
date (George L. Argyros, Richard M. Bressler, Judith L. Estrin,
William H. Gray, III, J. Clayburn LaForce, Jr., William T. McCormick,
Jr., John D. Nichols, Bruce M. Rockwell, Joseph F. Toot, Jr. and
William S. Sneath) as annual grants pursuant to the Directors Stock
Plan. The issuance of all these shares was exempt from the
registration requirements of the Securities Act of 1933 pursuant to
Section 4(2) thereof.

Item 4. Submission of Matters to a Vote of Security Holders

(a) The regular annual meeting of shareowners of the company was
held on February 4, 1998.

(c) At the annual meeting, the shareowners:

(i) voted to elect four directors of the company. Each nominee
for director was elected by a vote of the shareowners as
follows:

Affirmative Votes
Votes Withheld
George L. Argyros 169,880,589 2,964,619
Don H. Davis, Jr. 170,014,500 2,830,708
William H. Gray, III 169,797,459 3,047,749
William T. McCormick, Jr. 170,054,092 2,791,116

(ii) voted upon a proposal to approve the selection by the Board
of Directors of the firm of Deloitte & Touche LLP as
auditors of the company. The proposal was approved by a
vote of the shareowners as follows:

Affirmative votes 170,956,825
Negative votes 800,009
Abstentions 1,088,374

Item 5. Other Information

Government Contracts

For information on the company's United States government contracting
business, certain risks of that business and claims related thereto,
see the information set forth under the caption Government Contracts
in Item 1, Business, on page 3 of the company's Annual Report on Form
10-K for fiscal year ended September 30, 1997, which is incorporated
herein by reference.
ROCKWELL INTERNATIONAL CORPORATION


PART II. OTHER INFORMATION (Continued)

Cautionary Statement

This Quarterly Report on Form 10-Q contains statements relating to
future results of the company (including certain projections and
business trends) that are "forward-looking statements" as defined in
the Private Securities Litigation Reform Act of 1995. Actual results
may differ materially from those projected as a result of certain
risks and uncertainties, including but not limited to changes in
political and economic conditions; domestic and foreign government
spending, budgetary and trade policies; demand for and market
acceptance of new and existing products; successful development of
advanced technologies; and competitive product and pricing pressures;
as well as other risks and uncertainties, including but not limited
to those detailed from time to time in the company's Securities and
Exchange Commission filings.

Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits:

Exhibit 3-b-1 - Copy of resolution of the Board of Directors
of the company, adopted March 27, 1998, amending the
By-Laws of the company effective March 27, 1998.

Exhibit 3-b-2 - By-Laws of the Company as in effect on the date hereof.

Exhibit 11 - Computation of Earnings Per Share

Exhibit 12 - Computation of Ratio of Earnings to Fixed Charges for the Six
Months Ended March 31, 1998.

Exhibit 27 - Financial Data Schedule

(b) Reports on Form 8-K:

The company filed a Current Report on Form 8-K dated January
20, 1998 in respect of the company's press release reporting
earnings for the three months ended December 31, 1997 (Items 5
and 7(c)). The company filed a Current Report on Form 8-K
dated January 26, 1998 relating to the issuance of $800 million
in aggregate principal amount of long-term notes and debentures
(Items 5 and 7(c)).
SIGNATURES




Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.




ROCKWELL INTERNATIONAL CORPORATION
(Registrant)




Date May 13, 1998 By W. E. Sanders
W. E. Sanders
Vice President and Controller
(Principal Accounting Officer)




Date May 13, 1998 By W. J. Calise, Jr.
W. J. Calise, Jr.
Senior Vice President,
General Counsel and Secretary
ROCKWELL INTERNATIONAL CORPORATION
INDEX OF EXHIBITS TO FORM 10-Q
FOR THE QUARTERLY PERIOD ENDED MARCH 31, 1998

Page

Exhibit 3-b-1 - Copy of resolution of the Board of Directors
of the company, adopted March 27, 1998,
amending the By-Laws of the company effective
March 27, 1998.

Exhibit 3-b-2 - By-Laws of the company as in effect on the
date hereof.

Exhibit 11 - Computation of Earnings Per Share for the
Three Months Ended March 31, 1998.

Exhibit 12 - Computation of Ratio of Earnings to
Fixed Charges for the Three Months Ended March 31, 1998.

Exhibit 27 - Financial Data Schedule