<PAGE>
Pricing Supplement No. 26 Filing Under
--- Rule 424(b)(2)
(To Prospectus Supplement dated June 4, 1997
including the Prospectus dated May 21, 1997)
Trade Date: 1/7/98 Registration
------------------- File No.
333-27141
IKON Capital, Inc.
- --------------------------------------------------------------------------------
Medium Term Notes
CUSIP: 45171EAM9
---------------------------------
Principal Amount: $ 15,000,000 Floating Rate Notes: N/A
---------------------- -----------------
Interest Rate (if fixed rate): 5.90% 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: 01/12/00 -CD Rate:
----------------------- ------------------------
Specified Currency: US DOLLARS -Federal Funds Rate:
-------------------- -------------
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): ---------------------
-------- Spread: N/A
Selling Agent: -----------------------------
-Lehman Brothers: Spread Multiplier: N/A
---------------- ------------------
-Chase Securities, Inc.: X Maximum Interest Rate: N/A
--------- --------------
-Goldman, Sachs & Co: Minimum Interest Rate: N/A
------------ --------------
-Merrill Lynch & Co: Initial Interest Rate: N/A
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-Other: Interest Reset Date(s)
-------------------------- (if semi-annually or annually):
Selling Agent's Commission (%): .25% ----------------------------------
-------- 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:$14,962,500 Calculation Agent: N/A
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Settlement date Interest Payment Date(s): N/A
(original issue date): 1/12/98 -----------
--------------- (other than June 15 and December 15)
Redemption Commencement Regular Record Date(s): N/A
Date (if any): N/A -------------
----------------------- (other than May 31 and November 30)
Redemption Period: N/A Interest Reset Period: N/A
--------------------- --------------
Exchange Rate Agent: N/A
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Original Issue Discount Security:
Yes: No: X
---- ----
Form:
Book Entry: X Certificated
--- ---
Authorized by: /s/J.F. Quinn
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