OFF WALL STREET


                              FINAL ISSUE NOTICE

On 4/3/98 Russell Equity Management ceased publication of OFF WALL STREET.  
Mr Hulbert made his last stock recommendation on 6/23/97, (FORBES 7/7/97), 
almost 10 months ago.  During that time period the SP500 advanced roughly 
25%. 



                                OFF WALL STREET
                             Volume 3, Issue 14. 
                                   04/03/98
                                      
                 Copyright (C) 1998, RUSSELL EQUITY MANAGEMENT 
                              All Rights Reserved
                             www.russellequity.com


Introduction:

The styles of growth and value investing are supported by a large and 
creditable body of research that has proven their viability.  However the 
merits of low P/E versus high P/E stocks continue to be debated, leaving 
many newcomers to the art/science of common stock investing, bewildered and 
confused. 

Growth investors argue that P/E Ratios are irrelevant, that the rate of 
earnings growth and the consistency of that rate over time are paramount.  
Value investors maintain that the financial strength of a company and the 
price payed per dollar of earnings (i.e. P/E ratio) are the primary factors 
in determining long-term investment success. 

In the classic "Common Stocks Uncommon Profits", the father of growth 
investing Philip Fisher, developed a comprehensive and successful strategy 
for investing in growth companies.  Several points are clear after digesting 
Mr. Fisher's work.        

  1. In its purest form, growth investing is labor intensive, requiring 
     significant amounts of time and effort to research financial, 
     operating, management, and industry details.  John Trains words echo 
     clearly, "Knowledge is the key to it all.  You have to know more than 
     the man from whom you are buying the stock, and yet you cannot afford 
     to develop and maintain the necessary degree of knowledge except about 
     small number of very interesting situations." 

  2. With time limits imposed via #1 above, adequate portfolio 
     diversification is not possible.  The most capable individuals 
     working full-time will only be able to properly follow 8 to 12
     companies within 1 or 2 closely related industry groups. 

  3. Looking for a slight competitive edge, successful growth investors 
     usually pick growth industries in which they have developed keen 
     insight or knowledge through actual work experience or advanced
     education.

  4. Successful growth investors are highly curious and inquisitive 
     individuals who posses superior configural analytical abilities. 

In the classic "The New Contrarian Investment Strategy", David Dreman 
offers a wonderful explanation of configural analysis and its pitfalls.
In the process Mr. Dreman develops a lucid and convincing argument for low 
P/E stocks.  Several points are clear after digesting Mr. Dreman's work. 

  1. Value investing is not a labor intensive process if one focuses on the     
     P/E ratio (i.e price payed for a company's earnings) and the financial   
     strength of that company. 
  
  2. Rare mental abilities, previous work experience or advanced education 
     are not requisites for successful investing via low P/E stocks. 
     As a result investors can enlarge their field of vision to encompass 
     more than one or two industries, thus properly diversifying their 
     portfolios. 

  3. The primary focus of low P/E investing is risk management not the 
     forecasting of potential returns.  Low P/E investors focus more on the 
     present downside risk surrounding a company rather than its future 
     upside earnings potential. 


OBJECTIVE: 

OFF WALL STREET's primary objective is to discover LOW RISK investment 
opportunities in common stocks through the implementation of an investment 
screen that focuses on low P/E stocks.  In the process OFF WALL STREET will 
show that in the long run, low P/E stocks outperform high P/E stocks on both 
a risk-adjusted and non-risk-adjusted basis. 

A secondary objective is to prove that money can be made by following the 
advice of investment newsletters, if one follows a LOW RISK value investment 
strategy. 


DISCOVERY: 

One must recognize that the first step in the investment process is not 
analysis but discovery.  However, "Very few readers will be able to collect 
potentially interesting stocks on their own.  The time and experience they 
can bring to the task will get them nowhere against the millions of dollars  
a year of outstanding talent deployed by their professional competitors.  So 
the easy way is to get ideas from first-class competitors ....", John Train.  
Being tired of and uninspired by Wall Street bromides, let us look off Wall 
Street to a rich and varied source of ideas and opinions, namely those of 
the investment newsletter community.  

In order to minimize the time spent on the discovery of ideas, we will 
utilize the outstanding advice of a professional newsletter rater.  Anyone 
who reads investment newsletters has no doubt encountered the name Mark 
Hulbert, publisher and editor of The HULBERT FINANCIAL DIGEST, the 
preeminent source of objective performance statistics for investment 
newsletters.  Mr. Hulbert also writes for FORBES magazine and within his 
column "WALL STREET IRREGULAR" he highlights stock recommendations made by 
various newsletter editors who have over time proved themselves capable of 
beating the market on a risk-adjusted basis. 


STRATEGY: 

OFF WALL STREET's investment screen will require the following tools. 
  1. Forbes magazine 
  2. Barron's 
  3. Standard & Poor's Stock Guide 
  4. paper and pencil. 

The following five portfolios will be created using the common stock 
selections highlighted by WALL STREET IRREGULAR. 

  PORTFOLIO A = All  Wall Street Irregular Stocks followed 
  PORTFOLIO B = High PE-Ratio Stocks from Portfolio A 
  PORTFOLIO C = Low  PE-Ratio Stocks from Portfolio A 
  PORTFOLIO D = Low  PE-Ratio/Higher Cap Stocks from Portfolio C 
  PORTFOLIO E = Low  PE-Ratio/Higher Cap Stocks/Rated (B) or better by
                     Standard & Poor's from Portfolio D. 


                        HOW TO CONSTRUCT THE PORTFOLIOS
                       ---------------------------------

  1. Read the WALL STREET IRREGULAR and record on paper the stocks noted.
  2. Using Barron's, look up and record each stocks P/E ratio and last
     price, scratching entries from the list that:
         a. are not listed in Barron's 
         b. have no common shares 
         c. have a P/E ratio less than zero 
         d. have no P/E ratio listed
  3. Using Barron's find the SP500 Index P/E and record after rounding to
     the nearest integer.  (note 19.49 rounds to 19, 19.50 rounds to 20). 
  4. Compare each stock's P/E ratio to the rounded SP500 Index P/E ratio. 
     LOW P/E stocks will be those whose P/E ratio is equal to or less than 
     the (rounded SP500 Index P/E ratio - 1).  Prefix all LOW P/E stocks 
     with an "L".  Stocks not prefixed as LOW P/E will be classified as HIGH 
     P/E  stocks.  Prefix all HIGH P/E stocks with an "H" 
  5. Portfolio A will consist of hypothetical $1,000 investments in each of 
     the stocks remaining after #2 above.
  6. Portfolio B is Portfolio A minus the Low P/E stocks.
  7. Portfolio C is Portfolio A minus the High P/E stocks.
  8. Open Standard & Poor's Stock Guide, for each low P/E stock (e.g. 
     those prefixed by "L", record the number of common shares 
     outstanding from the column labeled (Capitalization, Shs. 000, Com.)
  9. From Standard & Poor's Stock Guide, for each low P/E entry record the
     S & P rating from the column labeled (Com. Rank. & Pfd. Rating).
 10. For each low P/E stock, multiply the number of common shares 
     outstanding by its last price and record.  This is the common stock 
     capitalization. 
 11. Using Portfolio C, scratch all entries from the list if their common
     capitalizations are less the $375 million or if they are not listed 
     in Standard & Poor's.  The remaining entries constitute Portfolio D.
 12. Portfolio E is Portfolio D minus all entries that have S & P ratings 
     less than B.     

Portfolio E contains LOW RISK INVESTMENT IDEAS.  Perusing Portfolio E's   
%Return on Investment and Sharpe Ratio, (both listed below), confirms we are 
on the right path to becoming a superior value investor. 

Our journey of discovery is now complete.  Next, we turn to the exciting and 
wonderfully satisfying process of analysis, and with it our quest to become  
a truly world-class value investor begins. 


READERS CHALLENGE: 

Some of the stocks listed in Portfolio E did not represent "above average 
values" on their purchase dates.  Using the eclectic approach to value 
investment analysis outlined on page 178 of "The New Contrarian Investment 
Strategy", written by David Dreman, draw from the IDEAS of Portfolio E and 
construct  "Portfolio F -- Low Risk Value Stocks with Superior Price 
Appreciation Potential". 

                                    HINTS 

In classifying a stock's P/E as high or low we have made a relative 
comparison to the SP500 Index.  Benjamin Graham would label a low P/E stock 
as one whose current P/E is less than 40% of its highest P/E over the last 5 
years.  Also, during the evaluation of Indicator #2, page 179 of "The New 
Contrarian Investment Strategy", one might consider looking closely at 
quarterly price-to-cash flow and price-to-sales ratios. 
                                
If "your" Portfolio F can outperform OFF WALL STREET's Portfolio E over the 
long run (minimum of 5 years), I guarantee you will be outperforming 85% of 
all professional investment advisors on earth. 

The clock is running, good luck!

                                              Russell Thomas  1-1-96 

OFF WALL STREET assumptions:
  1. dividend payments will not be followed.
  2. for portfolio reporting purposes, stock selections that are delisted 
     will be carried forward at their last quote. 

OFF WALL STREET is posted to our website for registered users, on weekends
no later than Sunday 12 midnight EST.  

============================================================================= 
                                THE BENCHMARK 

                Date               SP500                 Return
               --------            ------                ------
               12/18/95            606.81
               04/03/98           1122.70              + 85.01%


============================================================================
                                  PORTFOLIO A
                              TOP FIVE STOCKPICKS

T  Symbol     Description    Quantity     $ Cost   Mkt Price    $ Value  Val% 
- --------- --------------- ---------- ----------- --------- ----------- ---- 
S DELL      L-Dell Computer   271.1864     1000.00   67.3750    18271.18   11% 
S PSFT      H-PeopleSoft       80.4021     1000.00   55.6250     4472.37    3% 
S MSFT      H-Microsoft        32.0320     1000.00   93.0000     2978.98    2% 
S CNC       L-Conseco          51.9480     1000.00   56.7500     2948.05    2% 
S AMES      L-Ames Departme   122.1374     1000.00   21.7500     2656.49    2% 

===========================================================================
                                  PORTFOLIO B
                  STOCKS WITH HIGH PE-RATIOS ON PURCHASE DATE

T  Symbol     Description    Quantity     $ Cost   Mkt Price    $ Value  Val% 
- --------- --------------- ---------- ----------- --------- ----------- ---- 
S COMS      H-3-Com            26.9360     1000.00   34.1250      919.19    1% 
S ABT       H-Abbott Labs      15.8103     1000.00   78.1870     1236.16    2% 
S ATVI      H-Activision       72.0721     1000.00   11.1870      806.27    1% 
S AHP       H-American Home    18.4544     1000.00   97.1870     1793.53    3% 
S ANDW      H-Andrew Corp      88.2352     1000.00   19.8750     1753.68    3% 
S ABX       H-Barrick Gold          32     1000.00   22.5000      720.00    1% 
S BMCS      H-BMC Software     26.2295     1000.00   85.5000     2242.62    3% 
S BA        H-Boeing           22.1914     1000.00   54.9370     1219.13    2% 
S BROD      H-Broderbund So    18.1818     1000.00   19.4370      353.40    1% 
S CSCC      H-Cascade Commu    13.5593     1000.00   27.6250      374.58    1% 
S CHIR      H-Chiron           53.3333     1000.00   21.5620     1149.97    2% 
S CSCO      H-Cisco Systems    27.5862     1000.00   70.6870     1949.99    3% 
S CDG       H-Cliffs Drilli    40.4040     1000.00   42.8120     1729.78    3% 
S KO        H-Coca Cola        19.4647     1000.00   80.4370     1565.68    2% 
S DLX       H-Deluxe Corp.     28.1690     1000.00   32.0000      901.41    1% 
S EDUC      H-Educational D    97.5610     1000.00    5.0000      487.80    1% 
S ENCD      H-Encad            30.3030     1000.00   12.6870      384.45    1% 
S FSI       H-FlightSaftey     18.5615     1000.00   47.8750      888.63    1% 
S FEN       H-Forcenergy       37.3832     1000.00   26.7500     1000.00    1% 
S FPAM      H-FPA Medical M    51.4469     1000.00   15.8750      816.72    1% 
S FCX       H-Freeport McMo    31.1284     1000.00   20.0620      624.50    1% 
S GPS       H-Gap Inc.         48.4262     1000.00   46.0000     2227.61    3% 
S GART      H-Gartner Group    28.9855     1000.00   34.8750     1010.87    2% 
S G         H-Gillette         15.2672     1000.00  124.0000     1893.13    3% 
S GFI       H-Graham-Field    142.8571     1000.00    6.9370      991.00    1% 
S GASIA     H-Greenwich Air    42.1053     1000.00   30.0000     1263.16    2% 
S HWP       H-Hewlett Packa    18.0995     1000.00   62.5620     1132.34    2% 
S HM        H-Homestake Min    51.6129     1000.00   11.6250      600.00    1% 
S TZH       H-Horsham          67.7966     1000.00   23.8120     1614.37    2% 
S IFMX      H-Informix         41.4508     1000.00    8.7180      361.37    1% 
S IDTI      H-Integrated De    72.7273     1000.00   14.0620     1022.69    2% 
S INTS      H-Integrated Sy    40.4040     1000.00   23.1250      934.34    1% 
S JCP       H-JC Penny         21.5054     1000.00   77.3120     1662.62    2% 
S JH        H-John Harland     38.6473     1000.00   15.6870      606.26    1% 
S JNJ       H-Johnson & Joh    20.0501     1000.00   77.0000     1543.86    2% 
S LCI       H-LCI Industrie    31.8725     1000.00   38.2500     1219.12    2% 
S LSI       H-LSI Logic        31.3725     1000.00   26.8120      841.16    1% 
S MCD       H-McDonalds        20.5128     1000.00   63.5000     1302.56    2% 
S MHP       H-McGraw-Hill      23.0880     1000.00   75.5620     1744.58    3% 
S MRK       H-Merck            10.9290     1000.00  131.4370     1436.47    2% 
S MSFT      H-Microsoft        32.0320     1000.00   93.0000     2978.98    4% 
S MON       H-Money Store      60.1504     1000.00   32.3120     1943.58    3% 
S NEM       H-Newmont Minin    18.3486     1000.00   32.8750      603.21    1% 
S NKE       H-Nike             17.6600     1000.00   45.0620      795.80    1% 
S NOV       H-Novacare         79.2079     1000.00   14.8120     1173.23    2% 
S OXHP      H-Oxford Health    21.6216     1000.00   17.2500      372.97    1% 
S PSFT      H-PeopleSoft       80.4021     1000.00   55.6250     4472.37    7% 
S PDG       H-Placer Dome      34.9345     1000.00   14.1870      495.62    1% 
S QLGC      H-Q Logic          47.9042     1000.00   38.5000     1844.31    3% 
S RBD       H-Rubbermaid       40.4040     1000.00   29.4370     1189.37    2% 
S SDTI      H-Security Dyna    24.0240     1000.00   28.0000      672.67    1% 
S TNB       H-Thomas & Bett    26.2296     1000.00   62.1250     1629.51    2% 
S VFI       H-Verifone         18.5615     1000.00   54.3750     1009.28    2% 
S VSH       H-Vishay Intert    36.6972     1000.00   22.0620      809.61    1% 
S ZOLT      H-Zolt             27.7778     1000.00   33.0620      918.39    1% 

=========================================================================== 
                                 PORTFOLIO C 
                  STOCKS WITH LOW PE-RATIOS ON PURCHASE DATE

T  Symbol     Description    Quantity     $ Cost   Mkt Price    $ Value  Val% 
- --------- --------------- ---------- ----------- --------- ----------- ---- 
S ACCOB     L-Adolph Coors     40.1003     1000.00   34.6250     1388.47    1% 
S APD       L-Air Products     13.8169     1000.00   82.8750     1145.08    1% 
S ALRN      L-Altron           52.6316     1000.00   14.3750      756.58    1% 
S ABP       L-American Busi    40.4040     1000.00   21.5620      871.19    1% 
S AM        L-American Gree    27.6817     1000.00   47.8120     1323.52    1% 
S AMES      L-Ames Departme   122.1374     1000.00   21.7500     2656.49    3% 
S AXC       L-Ampex Corp.      93.0233     1000.00    2.5620      238.33    0% 
S AMAT      L-Applied Mater    55.9440     1000.00   37.5000     2097.90    2% 
S ADM       L-Archer Daniel    55.2677     1000.00   22.3750     1236.61    1% 
S ARV       L-Arvin Industr    35.8744     1000.00   41.3750     1484.30    2% 
S ATE       L-Atlantic Ener    60.1504     1000.00   20.3750     1225.56    1% 
S BDG       L-Bandag           19.8511     1000.00   59.5000     1181.14    1% 
S BAC       L-BankAmerica      25.2366     1000.00   87.5620     2209.77    2% 
S BIOA      L-Bio-Rad Labor    37.7089     1000.00   27.0000     1018.14    1% 
S BSH       L-Bush Industri    57.5540     1000.00   29.6250     1705.04    2% 
S ELY       L-Callaway Golf    31.2500     1000.00   28.3750      886.72    1% 
S CRP       L-Carson Pirie     31.3725     1000.00   51.0000     1600.00    2% 
S CTX       L-Centex           49.5356     1000.00   38.8120     1922.58    2% 
S CB        L-Chubb            21.6508     1000.00   79.2500     1715.83    2% 
S CNA       L-CNA Financial     8.7336     1000.00  152.8750     1335.15    1% 
S CNC       L-Conseco          51.9480     1000.00   56.7500     2948.05    3% 
S CUM       L-Cummins Engin    15.4440     1000.00   56.6250      874.52    1% 
S CY        L-Cypress Semic    68.9655     1000.00   10.0000      689.66    1% 
S DELL      L-Dell Computer   271.1864     1000.00   67.3750    18271.18   20% 
S DOW       L-Dow Chemical     12.5786     1000.00   94.2500     1185.53    1% 
S EGFC      L-Eagle Food Ce    37.0370     1000.00   60.3750     2236.11    2% 
S ECILF     L-ECI Telecom      43.4783     1000.00   30.9370     1345.09    1% 
S EBF       L-Ennis Busines    90.9091     1000.00   12.4370     1130.64    1% 
S ESL       L-Esterline Tec    44.6927     1000.00   43.1250     1927.37    2% 
S GGG       L-Graco            60.8220     1000.00   30.2500     1839.87    2% 
S HAN       L-Hanson           68.3761     1000.00   29.1250     1991.45    2% 
S H         L-Harcourt Gene    20.9424     1000.00   55.3120     1158.37    1% 
S HGIC      L-Harleysville     52.4590     1000.00   26.7500     1403.28    2% 
S HRS       L-Harris Corp      22.5670     1000.00   51.8120     1169.24    1% 
S HELX      L-Helix Technol    63.2412     1000.00   19.6250     1241.11    1% 
S JP        L-Jefferson Pil    14.3885     1000.00   91.4370     1315.64    1% 
S KMET      L-Kemet Co.        45.4545     1000.00   19.5000      886.36    1% 
S LAWS      L-Lawson Produc    43.0108     1000.00   28.2500     1215.05    1% 
S LEH       L-Lehman Bros H    25.4777     1000.00   74.6250     1901.27    2% 
S LGE       L-LG&E Energy      47.4778     1000.00   25.9370     1231.43    1% 
S LTD       L-Limited          49.3827     1000.00   29.9370     1478.37    2% 
S LUB       L-Luby's Cafete    41.4508     1000.00   19.2500      797.93    1% 
S MU        L-Micron Techno    23.1214     1000.00   31.5000      728.32    1% 
S MIND      L-Mitcham Indus   173.9130     1000.00   11.3750     1978.26    2% 
S NB        L-Nationsbank      23.5640     1000.00   73.8750     1740.79    2% 
S ONBK      L-Onbancorp        21.2202     1000.00   69.3750     1472.15    2% 
S MO        L-Philip Morris    26.4900     1000.00   40.0000     1059.60    1% 
S PZB       L-Pittston Brin    31.4961     1000.00   39.7500     1251.97    1% 
S RNB       L-Republic NY C    10.0883     1000.00  136.9370     1381.46    1% 
S RML       L-Russell Corp.    39.0244     1000.00   26.9370     1051.20    1% 
S LUV       L-Southwest Air    54.2986     1000.00   29.8750     1622.17    2% 
S SXI       L-Standex          37.7358     1000.00   30.6870     1158.00    1% 
S SFS       L-Superfood Ser    79.2079     1000.00   15.3750     1217.82    1% 
S SCOR      L-Syncor Intern    91.9540     1000.00   15.8750     1459.77    2% 
S TKR       L-Timken           29.3040     1000.00   35.1250     1029.30    1% 

=========================================================================== 
                                 PORTFOLIO D 
     STOCKS WITH LOW PE-RATIOS AND HIGHER CAPITALIZATIONS ON PURCHASE DATE

T  Symbol     Description    Quantity     $ Cost   Mkt Price    $ Value  Val% 
- --------- --------------- ---------- ----------- --------- ----------- ---- 
S ACCOB     L-Adolph Coors     40.1003     1000.00   34.6250     1388.47    2% 
S APD       L-Air Products     13.8169     1000.00   82.8750     1145.08    2% 
S ALRN      L-Altron           52.6316     1000.00   14.3750      756.58    1% 
S ABP       L-American Busi    40.4040     1000.00   21.5620      871.19    1% 
S AM        L-American Gree    27.6817     1000.00   47.8120     1323.52    2% 
S AXC       L-Ampex Corp.      93.0233     1000.00    2.5620      238.33    0% 
S AMAT      L-Applied Mater    55.9440     1000.00   37.5000     2097.90    3% 
S ADM       L-Archer Daniel    55.2677     1000.00   22.3750     1236.61    2% 
S ARV       L-Arvin Industr    35.8744     1000.00   41.3750     1484.30    2% 
S ATE       L-Atlantic Ener    60.1504     1000.00   20.3750     1225.56    2% 
S BDG       L-Bandag           19.8511     1000.00   59.5000     1181.14    2% 
S BAC       L-BankAmerica      25.2366     1000.00   87.5620     2209.77    3% 
S ELY       L-Callaway Golf    31.2500     1000.00   28.3750      886.72    1% 
S CRP       L-Carson Pirie     31.3725     1000.00   51.0000     1600.00    2% 
S CTX       L-Centex           49.5356     1000.00   38.8120     1922.58    3% 
S CB        L-Chubb            21.6508     1000.00   79.2500     1715.83    2% 
S CNA       L-CNA Financial     8.7336     1000.00  152.8750     1335.15    2% 
S CNC       L-Conseco          51.9480     1000.00   56.7500     2948.05    4% 
S CUM       L-Cummins Engin    15.4440     1000.00   56.6250      874.52    1% 
S CY        L-Cypress Semic    68.9655     1000.00   10.0000      689.66    1% 
S DELL      L-Dell Computer   271.1864     1000.00   67.3750    18271.18   26% 
S DOW       L-Dow Chemical     12.5786     1000.00   94.2500     1185.53    2% 
S HAN       L-Hanson           68.3761     1000.00   29.1250     1991.45    3% 
S H         L-Harcourt Gene    20.9424     1000.00   55.3120     1158.37    2% 
S HGIC      L-Harleysville     52.4590     1000.00   26.7500     1403.28    2% 
S HRS       L-Harris Corp      22.5670     1000.00   51.8120     1169.24    2% 
S JP        L-Jefferson Pil    14.3885     1000.00   91.4370     1315.64    2% 
S KMET      L-Kemet Co.        45.4545     1000.00   19.5000      886.36    1% 
S LEH       L-Lehman Bros H    25.4777     1000.00   74.6250     1901.27    3% 
S LGE       L-LG&E Energy      47.4778     1000.00   25.9370     1231.43    2% 
S LTD       L-Limited          49.3827     1000.00   29.9370     1478.37    2% 
S LUB       L-Luby's Cafete    41.4508     1000.00   19.2500      797.93    1% 
S MU        L-Micron Techno    23.1214     1000.00   31.5000      728.32    1% 
S NB        L-Nationsbank      23.5640     1000.00   73.8750     1740.79    2% 
S MO        L-Philip Morris    26.4900     1000.00   40.0000     1059.60    2% 
S PZB       L-Pittston Brin    31.4961     1000.00   39.7500     1251.97    2% 
S RNB       L-Republic NY C    10.0883     1000.00  136.9370     1381.46    2% 
S RML       L-Russell Corp.    39.0244     1000.00   26.9370     1051.20    2% 
S LUV       L-Southwest Air    54.2986     1000.00   29.8750     1622.17    2% 
S TKR       L-Timken           29.3040     1000.00   35.1250     1029.30    1% 

=========================================================================== 
                                 PORTFOLIO E 
             STOCKS WITH LOW PE-RATIOS, HIGHER CAPITALIZATIONS, &
                 S&P RATING OF (B or better) ON PURCHASE DATE
                  
T  Symbol     Description    Quantity     $ Cost   Mkt Price    $ Value  Val% 
- --------- --------------- ---------- ----------- --------- ----------- ---- 
S APD       L-Air Products     13.8169     1000.00   82.8750     1145.08    2% 
S ABP       L-American Busi    40.4040     1000.00   21.5620      871.19    1% 
S AM        L-American Gree    27.6817     1000.00   47.8120     1323.52    2% 
S AMAT      L-Applied Mater    55.9440     1000.00   37.5000     2097.90    4% 
S ADM       L-Archer Daniel    55.2677     1000.00   22.3750     1236.61    2% 
S ARV       L-Arvin Industr    35.8744     1000.00   41.3750     1484.30    3% 
S ATE       L-Atlantic Ener    60.1504     1000.00   20.3750     1225.56    2% 
S BDG       L-Bandag           19.8511     1000.00   59.5000     1181.14    2% 
S BAC       L-BankAmerica      25.2366     1000.00   87.5620     2209.77    4% 
S ELY       L-Callaway Golf    31.2500     1000.00   28.3750      886.72    2% 
S CTX       L-Centex           49.5356     1000.00   38.8120     1922.58    3% 
S CB        L-Chubb            21.6508     1000.00   79.2500     1715.83    3% 
S CNC       L-Conseco          51.9480     1000.00   56.7500     2948.05    5% 
S CY        L-Cypress Semic    68.9655     1000.00   10.0000      689.66    1% 
S DELL      L-Dell Computer   271.1864     1000.00   67.3750    18271.18   31% 
S DOW       L-Dow Chemical     12.5786     1000.00   94.2500     1185.53    2% 
S H         L-Harcourt Gene    20.9424     1000.00   55.3120     1158.37    2% 
S HGIC      L-Harleysville     52.4590     1000.00   26.7500     1403.28    2% 
S HRS       L-Harris Corp      22.5670     1000.00   51.8120     1169.24    2% 
S JP        L-Jefferson Pil    14.3885     1000.00   91.4370     1315.64    2% 
S LGE       L-LG&E Energy      47.4778     1000.00   25.9370     1231.43    2% 
S LTD       L-Limited          49.3827     1000.00   29.9370     1478.37    3% 
S LUB       L-Luby's Cafete    41.4508     1000.00   19.2500      797.93    1% 
S MU        L-Micron Techno    23.1214     1000.00   31.5000      728.32    1% 
S NB        L-Nationsbank      23.5640     1000.00   73.8750     1740.79    3% 
S MO        L-Philip Morris    26.4900     1000.00   40.0000     1059.60    2% 
S PZB       L-Pittston Brin    31.4961     1000.00   39.7500     1251.97    2% 
S RNB       L-Republic NY C    10.0883     1000.00  136.9370     1381.46    2% 
S RML       L-Russell Corp.    39.0244     1000.00   26.9370     1051.20    2% 
S LUV       L-Southwest Air    54.2986     1000.00   29.8750     1622.17    3% 
S TKR       L-Timken           29.3040     1000.00   35.1250     1029.30    2% 

=========================================================================== 
                                 PORTFOLIO F 
            VALUE STOCKS WITH SUPERIOR PRICE APPRECIATION POTENTIAL

????

===============================================================================
                               PORTFOLIO RETURNS 
                             (12/18/95 - 04/03/98)

                          # of stocks           % Return on Investment
Portfolio A:                 110                        70.94
Portfolio B:                  55                        27.06
Portfolio C:                  55                       129.12
Portfolio D:                  40                       142.41 
Portfolio E:                  31                       187.82
Portfolio F:                  ??                        ??.??
      
SP500:  
   12/18/95                 606.81
   04/03/98                1122.70                      85.01

       
===============================================================================
                 PERFORMANCE STATISTICS (03/01/96 - 03/27/98)

P.  SHARPE RATIO     AVG.of WEEKLY YTD RETURNS as %  STANDARD DEVIATION
--  ------------     ------------------------------  ------------------
E  1.471343398094177      76.33241271972656          47.92718124389648
D  1.234551668167114      54.86156845092773          39.72819519042969
C  1.168728590011597      49.94879531860352          37.76217651367188
X  1.161581516265869      26.05035591125488          17.42045783996582
A  1.04214346408844       25.41750526428223          18.80972480773926
B  .3384206295013428      8.956538200378418          9.28273868560791

A = All Wall Street Irregular stock recommendations followed
B = High PE-Ratio Stocks
C = Low  PE-Ratio Stocks
D = Low  PE-Ratio/Higher Cap Stocks
E = Low  PE-Ratio/Higher Cap Stocks/Rated (B) or better by Standard & Poors
X = SP500 Index

*note see appendix below for discussion of Sharpe Ratio.

===============================================================================
                                  PORTFOLIO A
                           RECOMMENDATIONS FOLLOWED


                                 Transactions 
                                 -------------
  Date   TAC  Symbol     Description    Quantity     $/U   Com/Fees   $ Amount  
-------- --- --------- --------------- ---------- -------- -------- ----------- 
12/18/95 BUY KMET      L-Kemet Co.        45.4545    22.00             -1000.00 
12/18/95 BUY IFMX      H-Informix         41.4508    24.12             -1000.00 
12/18/95 BUY PSFT      H-PeopleSoft       26.8007    37.31             -1000.00 
12/18/95 BUY BROD      H-Broderbund So    18.1818    55.00             -1000.00 
12/18/95 BUY LSI       H-LSI Logic        31.3725    31.88             -1000.00 
12/18/95 BUY ANDW      H-Andrew Corp      58.8235    17.00             -1000.00 
12/18/95 BUY DELL      L-Dell Computer    33.8983    29.50             -1000.00 
12/18/95 BUY MU        L-Micron Techno    23.1214    43.25             -1000.00 
12/18/95 BUY ESL       L-Esterline Tec    44.6927    22.37             -1000.00 
12/18/95 BUY MON       H-Money Store      60.1504    16.63             -1000.00 
12/18/95 BUY CNA       L-CNA Financial     8.7336   114.50             -1000.00 
12/18/95 BUY GGG       L-Graco             30.411    32.88             -1000.00 
12/18/95 BUY COMS      H-3-Com             26.936    37.13             -1000.00 
12/18/95 BUY BIOA      L-Bio-Rad Labor    25.4726    39.26             -1000.00 
12/18/95 DPF           CASH                                            14000.00 
02/08/96 SP+ GGG       L-Graco            15.2055     0.00                      
02/26/96 BUY ABX       H-Barrick Gold          32    31.25             -1000.00 
02/26/96 BUY PDG       H-Placer Dome      34.9345    28.62             -1000.00 
02/26/96 BUY HAN       L-Hanson           68.3761    14.62             -1000.00 
02/26/96 BUY TZH       H-Horsham          67.7966    14.75             -1000.00 
02/26/96 BUY FCX       H-Freeport McMo    31.1284    32.13             -1000.00 
02/26/96 BUY HM        H-Homestake Min    51.6129    19.38             -1000.00 
02/26/96 DPF           CASH                                             6000.00 
04/08/96 BUY AHP       H-American Home     9.2272   108.37             -1000.00 
04/08/96 BUY CB        L-Chubb            10.8254    92.38             -1000.00 
04/08/96 BUY CNC       L-Conseco           25.974    38.50             -1000.00 
04/08/96 BUY EDUC      H-Educational D    48.7805    20.50             -1000.00 
04/08/96 BUY GPS       H-Gap Inc.         19.3705    51.62             -1000.00 
04/08/96 BUY GART      H-Gartner Group    28.9855    34.50             -1000.00 
04/08/96 BUY INTS      H-Integrated Sy     40.404    24.75             -1000.00 
04/08/96 BUY LGE       L-LG&E Energy      23.7389    42.13             -1000.00 
04/08/96 BUY MHP       H-McGraw-Hill       11.544    86.63             -1000.00 
04/08/96 BUY OXHP      H-Oxford Health    21.6216    46.25             -1000.00 
04/08/96 BUY TNB       H-Thomas & Bett    13.1148    76.25             -1000.00 
04/08/96 DPF           CASH                                            11000.00 
04/10/96 SP+ TNB       H-Thomas & Bett    13.1148     0.00                      
04/11/96 SP+ GPS       H-Gap Inc.         19.3705     0.00                      
04/16/96 SP+ EDUC      H-Educational D    48.7805     0.00                      
04/16/96 SP+ LGE       L-LG&E Energy      23.7389     0.00                      
04/29/96 SP+ MHP       H-McGraw-Hill       11.544     0.00                      
05/06/96 SP+ CB        L-Chubb            10.8254     0.00                      
05/06/96 BUY ADM       L-Archer Daniel    55.2677    18.09             -1000.00 
05/06/96 BUY ATE       L-Atlantic Ener    60.1504    16.63             -1000.00 
05/06/96 BUY DLX       H-Deluxe Corp.      28.169    35.50             -1000.00 
05/06/96 BUY EBF       L-Ennis Busines    90.9091    11.00             -1000.00 
05/06/96 BUY FSI       H-FlightSaftey     18.5615    53.87             -1000.00 
05/06/96 BUY JH        H-John Harland     38.6473    25.88             -1000.00 
05/06/96 BUY LAWS      L-Lawson Produc    43.0108    23.25             -1000.00 
05/06/96 BUY LTD       L-Limited          49.3827    20.25             -1000.00 
05/06/96 BUY LUB       L-Luby's Cafete    41.4508    24.12             -1000.00 
05/06/96 BUY RML       L-Russell Corp.    39.0244    25.62             -1000.00 
05/06/96 BUY SFS       L-Superfood Ser    79.2079    12.63             -1000.00 
05/06/96 DPF           CASH                                            11000.00 
05/07/96 SP+ AHP       H-American Home     9.2272     0.00                      
06/03/96 SP+ BIOA      L-Bio-Rad Labor    12.2363     0.00                      
08/26/96 BUY NEM       H-Newmont Minin    18.3486    54.50             -1000.00 
08/26/96 DPF           CASH                                             1000.00 
09/09/96 BUY BAC       L-BankAmerica      12.6183    79.25             -1000.00 
09/09/96 BUY BMCS      H-BMC Software     26.2295    38.13             -1000.00 
09/09/96 BUY BA        H-Boeing           11.0957    90.12             -1000.00 
09/09/96 BUY CSCO      H-Cisco Systems    18.3908    54.38             -1000.00 
09/09/96 BUY KO        H-Coca Cola        19.4647    51.38             -1000.00 
09/09/96 BUY G         H-Gillette         15.2672    65.50             -1000.00 
09/09/96 BUY JNJ       H-Johnson & Joh    20.0501    49.88             -1000.00 
09/09/96 BUY MSFT      H-Microsoft         16.016    62.44             -1000.00 
09/09/96 BUY NB        L-Nationsbank       11.782    84.88             -1000.00 
09/09/96 BUY NKE       H-Nike                8.83   113.25             -1000.00 
09/09/96 DPF           CASH                                            10000.00 
10/21/96 BUY LCI       H-LCI Industrie    31.8725    31.38             -1000.00 
10/21/96 BUY MIND      L-Mitcham Indus    173.913     5.75             -1000.00 
10/21/96 BUY ATVI      H-Activision       72.0721    13.88             -1000.00 
10/21/96 BUY SCOR      L-Syncor Intern     91.954    10.87             -1000.00 
10/21/96 BUY EGFC      L-Eagle Food Ce     37.037    27.00             -1000.00 
10/21/96 BUY GFI       H-Graham-Field    142.8571     7.00             -1000.00 
10/21/96 DPF           CASH                                             6000.00 
10/24/96 SP+ NKE       H-Nike                8.83     0.00                      
11/18/96 BUY BSH       L-Bush Industri     57.554    17.37             -1000.00 
11/18/96 BUY CSCC      H-Cascade Commu    13.5593    73.75             -1000.00 
11/18/96 BUY SDTI      H-Security Dyna     24.024    41.62             -1000.00 
11/18/96 DPF           CASH                                             3000.00 
12/02/96 SP+ PSFT      H-PeopleSoft       26.8007     0.00                      
12/02/96 BUY ALRN      L-Altron           52.6316    19.00             -1000.00 
12/02/96 BUY FPAM      H-FPA Medical M    51.4469    19.44             -1000.00 
12/02/96 BUY GASIA     H-Greenwich Air    42.1053    23.75             -1000.00 
12/02/96 BUY HELX      L-Helix Technol    31.6206    31.62             -1000.00 
12/02/96 BUY ZOLT      H-Zolt             27.7778    36.00             -1000.00 
12/02/96 BUY AXC       L-Ampex Corp.      93.0233    10.75             -1000.00 
12/02/96 DPF           CASH                                             6000.00 
12/09/96 SP+ DELL      L-Dell Computer    33.8983     0.00                      
12/30/96 BUY CHIR      H-Chiron           53.3333    18.75             -1000.00 
12/30/96 BUY AMAT      L-Applied Mater     27.972    35.75             -1000.00 
12/30/96 BUY CY        L-Cypress Semic    68.9655    14.50             -1000.00 
12/30/96 BUY IDTI      H-Integrated De    72.7273    13.75             -1000.00 
12/30/96 DPF           CASH                                             4000.00 
02/12/97 SP+ CNC       L-Conseco           25.974     0.00                      
02/24/97 BUY CDG       H-Cliffs Drilli     20.202    49.50             -1000.00 
02/24/97 BUY ENCD      H-Encad             30.303    33.00             -1000.00 
02/24/97 BUY FEN       H-Forcenergy       37.3832    26.75             -1000.00 
02/24/97 BUY QLGC      H-Q Logic          47.9042    20.88             -1000.00 
02/24/97 DPF           CASH                                             4000.00 
02/28/97 SP+ NB        L-Nationsbank       11.782     0.00                      
03/12/97 SP+ ANDW      H-Andrew Corp      29.4117     0.00                      
04/07/97 BUY BDG       L-Bandag           19.8511    50.37             -1000.00 
04/07/97 BUY RBD       H-Rubbermaid        40.404    24.75             -1000.00 
04/07/97 BUY DOW       L-Dow Chemical     12.5786    79.50             -1000.00 
04/07/97 BUY JCP       H-JC Penny         21.5054    46.50             -1000.00 
04/07/97 BUY SXI       L-Standex          37.7358    26.50             -1000.00 
04/07/97 BUY MCD       H-McDonalds        20.5128    48.75             -1000.00 
04/07/97 BUY MO        L-Philip Morris       8.83   113.25             -1000.00 
04/07/97 DPF           CASH                                             7000.00 
04/11/97 SP+ MO        L-Philip Morris      17.66     0.00                      
05/05/97 BUY ABT       H-Abbot Labs       15.8103    63.25             -1000.00 
05/05/97 BUY APD       L-Air Products     13.8169    72.38             -1000.00 
05/05/97 BUY ELY       L-Callaway Golf      31.25    32.00             -1000.00 
05/05/97 BUY ECILF     L-ECI Telecom      43.4783    23.00             -1000.00 
05/05/97 BUY H         L-Harcourt Gene    20.9424    47.75             -1000.00 
05/05/97 BUY HWP       H-Hewlett Packa    18.0995    55.25             -1000.00 
05/05/97 BUY MRK       H-Merck             10.929    91.50             -1000.00 
05/05/97 BUY PZB       L-Pittston Brin    31.4961    31.75             -1000.00 
05/05/97 BUY LUV       L-Southwest Air    36.1991    27.63             -1000.00 
05/05/97 BUY VFI       H-Verifone         18.5615    53.87             -1000.00 
05/05/97 BUY VSH       H-Vishay Intert    36.6972    27.25             -1000.00 
05/05/97 BUY ABP       L-American Busi     40.404    24.75             -1000.00 
05/05/97 DPF           CASH                                            12000.00 
06/02/97 BUY HRS       L-Harris Corp      11.2835    88.63             -1000.00 
06/02/97 BUY NOV       H-Novacare         79.2079    12.63             -1000.00 
06/02/97 BUY ONBK      L-Onbancorp        21.2202    47.13             -1000.00 
06/02/97 BUY CUM       L-Cummins Engin     15.444    64.75             -1000.00 
06/02/97 BUY TKR       L-Timken            29.304    34.12             -1000.00 
06/02/97 BUY LEH       L-Lehman Bros H    25.4777    39.25             -1000.00 
06/02/97 BUY RNB       L-Republic NY C    10.0883    99.13             -1000.00 
06/02/97 BUY CTX       L-Centex           24.7678    40.37             -1000.00 
06/02/97 BUY CRP       L-Carson Pirie     31.3725    31.88             -1000.00 
06/02/97 BUY ACCOB     L-Adolph Coors     40.1003    24.94             -1000.00 
06/02/97 BUY ARV       L-Arvin Industr    35.8744    27.88             -1000.00 
06/02/97 DPF           CASH                                            11000.00 
06/09/97 SP+ BA        H-Boeing           11.9057     0.00                      
06/10/97 SP+ CDG       H-Cliffs Drilli     20.202     0.00                      
06/19/97 SP+ BAC       L-BankAmerica      12.6183     0.00                      
06/23/97 BUY AMES      L-Ames Departme   122.1374     8.19             -1000.00 
06/23/97 BUY AM        L-American Gree    27.6817    36.12             -1000.00 
06/23/97 BUY HGIC      L-Harleysville     26.2295    38.13             -1000.00 
06/23/97 BUY JP        L-Jefferson Pil    14.3885    69.50             -1000.00 
06/23/97 DPF           CASH                                             4000.00 
07/28/97 SP+ DELL      L-Dell Computer    67.7966     0.00                      
09/29/97 SP+ HRS       L-Harris Corp      11.2835     0.00                      
10/07/97 SP+ HGIC      L-Harleysville     26.2295     0.00                      
10/14/97 SP+ AMAT      L-Applied Mater     27.972     0.00                      
11/14/97 SP+ HELX      L-Helix Technol    31.6206     0.00                      
11/28/97 SP+ LUV       L-Southwest Air    18.0995     0.00                      
12/08/97 SP+ PSFT      H-PeopleSoft       26.8007     0.00                      
12/17/97 SP+ CSCO      H-Cisco Systems     9.1954     0.00                      
12/23/97 SP+ GPS       H-Gap Inc.         9.68525     0.00                      
02/05/98 SP+ GGG       L-Graco            15.2055     0.00                      
02/23/98 SP+ MSFT      H-Microsoft         16.016     0.00                      
03/02/98 SP+ CTX       L-Centex           24.7678     0.00                      
03/09/98 SP+ DELL      L-Dell Computer   135.5932     0.00                      

=========================================================================== 
                                SYMBOL CHANGES

COMPANY                                 OLD SYM.   NEW SYM.     CHG-DATE
----------------------------------      --------   -------      --------
H-Forcenergy                            FGAS       FEN          6/18/97
H-Informix Corp.                        IFMX       IFMXE        9/22/97
H-Informix Corp.                        IFMXE      IFMX        11/20/97
H-Money Store                           MONE       MON         12/10/97
L-American Greetings                    AGREA      AM          02/11/98

=========================================================================== 
                                DELISTED STOCKS  

SYMBOL        COMPANY                                 DATE
------        ----------------------------           -------
SFS           L-Super Food Services                  11/08/96  
FSI           H-Flight Saftey International          12/24/96
VFI           H-Verifone                             06/26/97
CSCC          H-Cascade Communications               07/01/97 
GASIA         H-Greenwich Air Services               09/02/97
CRP           L-Carson Pirie Scott & Co.             02/02/98
ATE           L-Atlantic Energy Inc                  03/02/98
ONBK          L-OnBancorp Inc.                       04/02/98

=========================================================================== 
                             WALL STREET IRREGULAR
                            RECOMMENDATIONS IGNORED

SYMBOL        COMPANY                             FORBES ISSUE     REASON 
------        ----------------------------        ------------     ------
AEM           Agnico-Eagle Mines                  Mar. 11, 1996      1
GLG           Glamis Gold                         Mar. 11, 1996      1
XRX           Xerox                               Apr. 22, 1996      2
???           Hoogovens                           Jul. 15, 1996      3
BST           British Steel                       Jul. 15, 1996      1
HIT           Hitachi LTD.                        Jul. 15, 1996      1
ASL           Ashante Goldfields                  Sep.  9, 1996      1
ECO           Echo Bay Mines                      Sep.  9, 1996      2
CA            Computer Associates                 Sep. 23, 1996      2
NVAL          National Vision Associates          Nov. 11, 1996      2
SSET          SSE Telecom                         Nov. 11, 1996      2
CLIX          Compression Labs                    Nov. 11, 1996      2
PMOR          Phar-Mor                            Nov. 11, 1996      1
TXF           Texfi Industries                    Nov. 11, 1996      2
FLH           Fila Holdings                       Dec.  2, 1996      1
GAL           Galoob Toys                         Dec.  2, 1996      2
CGNE          Calgene                             Dec. 16, 1996      2
ISIP          Isis Pharmaceuticals                Dec. 16, 1996      2
LGND          Ligand Pharmaceuticals              Dec. 16, 1996      1
MIKE          Michaels Stores                     Dec. 16, 1996      2
SMTG          Somatogen                           Jan. 13, 1997      1
SHMN          Shaman                              Jan. 13, 1997      1
XOMA          Xoma                                Jan. 13, 1997      2
YELL          Yellow Corp.                        Jun. 16, 1997      2
MEDA          Medaphis                            Jul.  7, 1997      2
NAVR          Navarre Corp.                       Jul.  7, 1997      2
DJT           Trump Hotels                        Jul.  7, 1997      1
CVN           Computervision                      Jul.  7, 1997      2

Reason:  1 = Pe not listed in Barrons
         2 = Pe < 0
         3 = Quote not listed in Barrons

=========================================================================== 
                                 SYMBOL KEY 

         DPF = CASH DEPOSIT OF FUNDS      WDF = CASH WITHDRAWAL OF FUNDS 
         BUY = BUY SECURITY               SLL = SELL SECURITY 
         SLS = SELL SECURITY SHORT        BYC = BUY TO COVER SHORT POSITION 
         SP+ = SPLIT LONG                 SP- = SPLIT SHORT       
         T   = TYPE OF INVESTMENT         S   = STOCK 
         $/U = PRICE PER SHARE            M   = MUTUAL FUND 
         TAC = TRANSACTION CODE        $/COST = TOTAL INVESTMENT 
         DV+ = CASH DIVIDENDS PAID   QUANTITY = # OF SHARES HELD  

=========================================================================== 
                     NOTES ON PORTFOLIO RETURN COMPUTATION

The Return on Investment for Portfolios A-E and the SP500 Index is computed 
by determining the Internal Rate of Return (IRR).  All transactions are 
converted to a series of cash flows (positive, negative, or null) and the 
following equation is solved.

NPV = 0 = Sum((CF(i) / ((1+Rate)^(Date(i)-Date(0))))) - Internal Valuation

where:

NPV     = Net Present Value
CF(i)   = Cash Flow for transaction (i)
Rate    = (Return on Investment)/100
Date(i) = Date of the (ith) transaction (years & fractions of years, 365.25
          days per year assumed
Date(0) = Starting date of the portfolio valuation
^       = exponential notation (e.g. 3^2 = 9)
Sum     = Signifies to sum for all transactions starting with the first 
          transaction following the start date specified, up to and 
          including all transactions on the close date.             

**Note: In calculating the cost basis of each portfolio we assume 100%
        margin requirements for each stock.  If a portfolio consisted of 7 
        stocks (six long, one short) the cost basis would be $7,000. 


OFF WALL STREET is produced weekly by RUSSELL EQUITY MANAGEMENT. 
Periodically RUSSELL EQUITY MANAGEMENT may have positions in the stocks 
profiled by OFF WALL STREET.  RUSSELL EQUITY MANAGEMENT is not affiliated 
with Forbes Magazine, Mark Hulbert nor David Dreman.  The editor of OFF WALL 
STREET is Russell Thomas.

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