VARITY CORP
15-12G, 1996-09-06
MOTOR VEHICLE PARTS & ACCESSORIES
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                          UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                             FORM 15

CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER
SECTION 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR
SUSPENSION OF DUTY TO FILE REPORTS UNDER SECTIONS 13 AND 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934.

                       Commission File Number     1-5190         

                             Varity Corporation 
- ---------------------------------------------------------------------------
     (Exact name of registrant as specified in its charter)

      672 Delaware Avenue, Buffalo, New York  14209-2202 (716) 888-8000
- ---------------------------------------------------------------------------
(Address, including zip code, and telephone number, including
area code, of registrant's principal executive offices)

                   Common Stock, par value $.01 per share
                        11-3/8% Senior Notes due 1998
- ---------------------------------------------------------------------------
    (Title of each class of securities covered by this Form)

                                     None
- ---------------------------------------------------------------------------
(Titles of all other classes of securities for which a duty to
file reports under section 13(a) or 15(d) remains)

          Please place an X in the box(es) to designate the
appropriate rule provision(s) relied upon to terminate or suspend
the duty to file reports:

     Rule 12g-4(a)(1)(i) /X /      Rule 12h-3(b)(1)(i)    /  /

     Rule 12g-4(a)(1)(ii)     /  /      Rule 12h-3(b)(1)(ii)   /  /
                                                              
     Rule 12g-4(a)(2)(i) /  /      Rule 12h-3(b)(2)(i)    /  /
                                                           
     Rule 12g-4(a)(2)(ii)     /  /      Rule 12h-3(b)(2)(ii)   /  /
                                                          
                                   Rule 15d-6             /  /

          Approximate number of holders of record as of the
certification or notice date:     1(one)_and 4 (four), respectively
                               -------------------------------------

Date:    September 6, 1996        By:          Kenneth L.Walker
       ---------------------           -------------------------------
                                       Kenneth L. Walker, Counsel for
                                       the registrant

Instruction:  This form is required by Rules 12g-4, 12h-3 and
<PAGE>
15d-6 of the General Rules and Regulations under the Securities
Exchange Act of 1934.  The registrant shall file with the
Commission three copies of Form 15, one of which shall be
manually signed.  It may be signed by an officer of the regis-
trant, by counsel or by any other duly authorized person.  The
name and title of the person signing the form shall be typed or
printed under the signature.




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