SHEARSON LEHMAN BROTHERS UNIT TR DIRECTIONS U I T SER 100
24F-2NT, 1994-07-22
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				   July 22, 1994



Securites and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549



Rule 24f-2 Notice for



Smith Barney Unit Trusts,^M
Directions Unit Investment Trust Series 100^M
CIK   902345

Registration No. 33-49579^M
- ---------------------------



     (i) The fiscal year for which this notice is filed: Fiscal 

year ended May 31, 1994.



     (ii) The number or amount of securities of the same class or 

series which have been registered under the Securities act of 

1933 other than pursuant to Rule 24f-2 but which were unsold at 

the beginning of the fiscal year: None.



     (iii) The number or amount of securities registered during 

the fiscal year other than pursuant to Rule 24f-2: None.



     (iv) The number or amount of securities sold during the 

fiscal year: $9,882,485.99.



     (v) The number or amount of securities sold during the 

fiscal year in reliance upon registration pursuant to Rule 24f-2: 

$9,882,485.99.



                        By Smith Barney Shearson Inc.^M




                        By /s/ Kevin Kopczynski

                           Authorized Signatory^M


- ----------------------

* Actual aggregate sale price for which securities were sold = 

$9,882,485.99.^M


- - Actual aggregate redemption or repurchase price of securities 

of the issuer redeemed or repurchased by the issuer = 

$3,126,826.13.^M


Sales in excess of redemption and repurchase = $6,755,659.86.^M


Multiplied by 0.00034483 = $2,329.55.







                      Davis Polk & Wardwell

                      450 Lexington Avenue

                    New York, New York 10017

                         (212) 450-4000













					July 22, 1994





Smith Barney Inc.^M
Unit Trust Department^M
Two World Trade Center^M
101st Floor^M
New York, New York  10048^M


Dear Sirs:



     We have acted as special counsel for you, as Sponsor of^M
Smith Barney Unit Trusts, Directions Unit Investment Trusts^M
Series 100 (the "Fund"), in connection with the issuance^M
of units of fractional undivided interest in

the Fund (the "Units") in accordance with the related Trust

Indenture (the "Indenture") with Boston Safe Deposit and^M
Trust Company as trustee (the "Trustee").

The accompanying Rule 24f-2 Notice makes definite in

number the registration of Units sold in reliance upon the Rule

during the fiscal period covered by the Notice.  The Units

covered by the Notice are hereinafter referred to as the

"Registered Units".



     We have examined and are familiar with originals or copies,

certified or otherwise identified to our satisfaction, of such

documents and instruments as we have deemed necessary or

advisable for the purpose of this opinion.



     Based upon the foregoing, we are of the opinion that the

Registered Units, assuming due execution and delivery of any

certificates evidencing the registered Units by the Sponsor and

the Trustee and assuming payment for all registered Units in

accordance with the Indenture, have been legally issued, fully

paid and non-assessable.



                                        Very truly yours,





                                        Davis Polk & Wardwell



     $2,329.55 is the total amount of the wire transfer made on

July 22, 1994 in payment of fees due for the Rule 24f-2 Notice

filing listed herein.





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