BOSTON SAFE DEPOSIT & TRUST CO
13F-E/A, 1995-12-08
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                       SECURITIES AND EXCHANGE COMMISSION                                                                         
                                   FORM 13F-E                                                                                     
                                                                                                                                  
                                                                                                                                  
Report for the Calendar Year or Quarter Ended:    09/30/95      AMENDMENT 01                                                      
                                                                                                                                  
                                                                                                                                  
Institutional Investment Manager:                                                                                                 
                                                                                                                                  
BOSTON SAFE DEPOSIT AND TRUST COMPANY                                                                                             
ONE BOSTON PLACE                                                                                                                  
BOSTON                                            MA            02106-0000                                                        
                                                                                                                                  
                                                                                                                                  
Assets reportable under Section 13(F) of the Securities                                                                           
Exchange Act of 1934 are included in the report on                                                                                
Form 13F of the reporting institution's parent company,                                                                           
Mellon Bank, N.A., to which reference is hereby made.                                                                             
                                                                                                                                  
                                                                                                                                  
Name, Title and Telephone Number of Person Submitting Report:                                                                     
                                                                                                                                  
    MARILYN K. KOLB                DEPUTY GENERAL COUNSEL       617-722-7610                                                      
                                                                                                                                  
                                                                                                                                  
Signature, Place and Date of Signing:                                                                                             
                                                                                                                                  
/s/ MARILYN K. KOLB                BOSTON                       MA    12/05/95                                                    
                                                                                                                                  
                                                                                                                                  
Managers Reporting on Behalf of Reporting Manager:                                                                                
                                                                                                                                  
MELLON BANK, N.A.                                               028-00620                                                         
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
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                                                           VALUE    SHARES/ SH/ PUT/ INVSTMT            -----VOTING AUTHORITY-----
NAME OF ISSUER                 -TITLE OF CLASS- --CUSIP-- (x$1000)  PRN AMT PRN CALL DSCRETN -MANAGERS-      SOLE   SHARED    NONE
                                                                                                                                  
REPORT SUMMARY                  0 DATA RECORDS                   0            0 OTHER MANAGERS ON WHOSE BEHALF REPORT IS FILED    
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