RJR Nabisco Inc said its1987 first quarter results will include an after-tax gain of
208 mln dlrs from the sale of Heublein Inc and offsetting
charges.
    The company said its operations are performing well and in
line with expectations.
    RJR Nabisco said the charges reflect reserves it
established to cover certain expenses.
    RJR Nabisco said the expenses covered, on after-tax basis,
include --
    -- 50 mln dlrs for the write-down of redundant equipment
and facilities resulting from modernization of its U.S. tobacco
operations,
    -- 79 mln dlrs for continuing restruction of its food
subsidiaries, and
    -- 80 mln dlrs in connection with the early retirement of
high coupon debt.
 Reuter
