COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

Published on March 31, 1998



Exhibit 12.4


DELUXE CORPORATION
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES




Year
Ended Years Ended December 31,
December 31, 1997 1996 1995 1994 1993 1992 1991

Earnings

Income from Continuing $115,150 $118,765 $169,319 $246,706 $235,913 $324,783 $295,493
Operations before Income Taxes

Interest expense 8,822 10,649 13,099 9,733 10,070 15,371 8,220
(excluding capitalized interest)

Portion of rent expense under 13,621 13,467 14,761 13,554 13,259 12,923 11,807
long-term operating leases
representative of an interest fact

Amortization of debt expense 122 121 84 84 84 84 71

TOTAL EARNINGS $137,715 $143,002 $197,262 $270,077 $259,326 $353,161 $315,591

Fixed charges

Interest Expense $9,742 $11,978 $14,714 $10,492 $10,555 $15,824 $8,990
(including capitalized interest)

Portion of rent expense under 13,621 13,467 14,761 13,554 13,259 12,923 11,807
long-term operating leases
representative of an interest factor

Amortization of debt expense 122 121 84 84 84 84 71

TOTAL FIXED CHARGES $23,485 $25,566 $29,559 $24,130 $23,898 $28,831 $20,868

RATIO OF EARNINGS TO FIXED CHARGES: 5.9 5.6 6.7 11.2 10.9 12.2 15.1