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Pricing Supplement No. 44 Filing Under
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(To Prospectus Supplement dated June 30, 1995 Rule 424(b)(2)
including the Prospectus dated May 18, 1995)
Registration
Trade Date: 10/24/96 File No.
------------ 33-59227
IKON Capital, Inc.(formerly known as Alco Capital Resource, Inc.)
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Medium Term Notes
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<S> <C>
CUSIP: 01374QCC0
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Principal Amount: 2,500,000 Floating Rate Notes: N/A
--------------------------------- ---------------------------
Interest Rate (if fixed rate): 6.52% Interest Rate Basis: N/A
-------------------- -----------------
Interest Payment Date(s): N/A -Commercial Paper Rate:
------------------------- ---------------
(other than June 15 and December 15) -Prime Rate:
--------------------------
Regular Record Date(s): N/A -LIBOR:
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(other than May 31 and November 30)
State Maturity: 10/29/99 -CD Rate:
----------------------------------- -----------------------------
Specified Currency: US Dollars -Federal Funds Rate:
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Applicable Exchange Rate (if any): N/A -Other:
---------------- -------------------------------
US Dollar $1.00 = N/A
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Issue Price (as a percentage of Index Maturity: N/A
--------------------------------
principal amount): 100% Spread: N/A
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Selling Agent: Spread Multiplier: N/A
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-Lehman Brothers: Maximum Interest Rate: N/A
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-Chase Securities, Inc.: Minimum Interest Rate: N/A
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-Goldman, Sachs & Co.: Initial Interest Rate: N/A
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-Merrill Lynch & Co.: X Interest Reset Date(s)
------ (if semi-annually or annually):
-Other:
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Selling Agent's Commission (%): .35% Third Wednesday of: N/A
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Purchasing Agent: N/A Interest Reset Date (if weekly,
--------------------------------- monthly, or quarterly):
Purchasing Agent's Discount or ------------------
Commission (%): N/A Interest Determination Date(s): N/A
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Type of Sale: Calculation Date(s): N/A
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As Agent: X As Principal: Calculation Agent: N/A
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Net proceeds to the Company: 2,491,250.00 Interest Payment Date(s): N/A
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Settlement date (original issue date): 10/29/96 (other than June 15 and December 15)
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Redemption Commencement Date (if any): N/A Regular Record Date(s): N/A
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Redemption Period: N/A (other than May 31 and November 30)
--------------------------------
Exchange Rate Agent: N/A Interest Reset Period: N/A
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Original Issue Discount Security:
Yes: No: X
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Form:
Book Entry: X Certificated:
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Authorized by: /s/ O. Gordon Brewer, Jr.
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