COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

Published on March 30, 2000



Exhibit 12.4

DELUXE CORPORATION
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES



Years Ended December 31,
------------------------
1999 1998 1997 1996 1995 1994 1993
---- ---- ---- ---- ---- ---- ----

Earnings
- --------

Income from Continuing Operations
before Income Taxes $324,655 $242,915 $115,150 $118,765 $169,319 $246,706 $235,913

Interest expense
(excluding capitalized interest) 8,506 8,273 8,822 10,649 13,099 9,733 10,070

Portion of rent expense under
long-term operating leases
representative of an interest factor 14,640 15,126 13,621 13,467 14,761 13,554 13,259

Amortization of debt expense 263 122 122 121 84 84 84
-------- -------- -------- -------- -------- -------- --------

TOTAL EARNINGS $348,064 $266,436 $137,715 $143,002 $197,262 $270,077 $259,326


Fixed charges
- -------------

Interest Expense
(including capitalized interest) 9,479 9,664 $ 9,742 $ 11,978 $ 14,714 $ 10,492 $ 10,555

Portion of rent expense under
long-term operating leases
representative of an interest factor 14,640 15,126 13,621 13,467 14,761 13,554 13,259

Amortization of debt expense 263 122 122 121 84 84 84
-------- -------- -------- -------- -------- -------- --------

TOTAL FIXED CHARGES $ 24,382 $ 24,912 $ 23,485 $ 25,566 $ 29,559 $ 24,130 $ 23,898



RATIO OF EARNINGS
TO FIXED CHARGES: 14.3 10.7 5.9 5.6 6.7 11.2 10.9