<PAGE>
Pricing Supplement No. 55 Filing Under
---- Rule 424(b)(2)
(To Prospectus Supplement dated June 30, 1995
including the Prospectus dated May 18, 1995)
Registration
Trade Date: 1/24/97 File No.
-------- 33-59227
IKON Capital, Inc. (formerly known as Alco Capital Resource, Inc.)
- --------------------------------------------------------------------------------
Medium Term Notes
<TABLE>
<S> <C>
CUSIP: 01374QCQ9
------------------------------------------------
Principal Amount: 12,000,000 Floating Rate Notes: N/A
------------------------------------- --------------------------
Interest Rate (if fixed rate): 6.57% 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:
(other than May 31 and November 30) ----------------------------
- Treasury Rate:
--------------------
Stated Maturity: 1/28/00 - CD Rate:
-------------------------------------- --------------------------
Specified Currency: US Dollars - Federal Funds Rate:
----------------------------------- ---------------
Applicable Exchange Rate (if any): N/A - Other:
-------------------- ----------------------------
US Dollar $1.00= N/A
-------------------------------- Index Maturity: N/A
Issue Price (as a percentage of -------------------------------
principal amount): 100% Spread: N/A
--------------------------- ---------------------------------------
Selling Agent: Spread Multiplier: N/A
-Lehman Brothers: ----------------------------
----------------- Maximum Interest Rate: N/A
-Chase Securities, Inc.: ------------------------
---------- Minimum Interest Rate: N/A
-Goldman, Sachs & Co.: ------------------------
----------- Initial Interest Rate: N/A
-Merrill Lynch & Co.: X ------------------------
------------- Interest Reset Date(s)
-Other: (if semi-annually or annually):
---------------------------
Selling Agent's Commission (%): .35% -------------------------------------------
----------------------- Third Wednesday of: N/A
Purchasing Agent: N/A --------------------
------------------------------------- Interest Reset Date (if weekly,
Purchasing Agent's Discount or monthly, or quarterly):
Commission (%): N/A --------------
------------------------------ Interest Determination Date(s): N/A
Type of Sale: ---------------
As Agent: X As Principal: Calculation Date(s): N/A
----- ----- --------------------------
Net proceeds to the Company: 11,958,000 Calculation Agent: N/A
-------------------------- ----------------------------
Settlement date (original issue date): 1/29/97 Interest Payment Date(s): N/A
---------------- ---------------------
Redemption Commencement Date (if any): N/A (other than June 15 and December 15)
---------------- Regular Record Date(s): N/A
Redemption Period: N/A -----------------------
------------------------------------ (other than May 31 and November 30)
Exchange Rate Agent: N/A Interest Reset Period: N/A
---------------------------------- ------------------------
Original Issue Discount Security:
Yes: No: X
----- -----
Form:
Book Entry: X Certificated:
----- -----
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Authorized by: O. Gordon Brewer, Jr.
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