PRICING SUPPLEMENT NO. 97-23 Dated January 9, 1998     Rule 424(b)(2)
To Prospectus Supplement Dated July 25, 1997           File No.333-30543




                             BENEFICIAL CORPORATION

                           Medium-Term Notes, Series I
                               (Book Entry Notes)


The  Price  to  Public  of  these  Medium-Term  Notes,  Series  I, is 100% (as a
percentage of Principal Amount). The Principal Amount, CUSIP Number,  Settlement
Date  (Original  Issue Date),  Maturity  Date and Interest Rate Per Annum are as
follows:


                                                            Interest
Principal                     Settlement     Maturity       Rate
Amount          CUSIP #       Date           Date           Per Annum


$10,000,000     08172MHN9     01/14/1998     11/14/2003      6.09%

$10,000,000     08172MHP4     01/14/1998     01/14/2008      6.33%



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