Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

May 11, 1994

EXHIBIT 5

Published on May 11, 1994



Exhibit 5




May 10, 1994



Deluxe Corporation
1080 West County Road F
Saint Paul, Minnesota 55126-8201

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-8 that you
intend to file with the Securities and Exchange Commission pursuant to the
Securities Act of 1933, as amended, for the purpose of registering 3,000,000
shares of Common Stock, $1.00 par value, of Deluxe Corporation (the "Company"),
to be issued to employees pursuant to the Deluxe Corporation Stock Incentive
Plan (the "Plan"). We have examined such documents and have reviewed such
questions of law as we have considered necessary and appropriate for the
purposes of this opinion.

We are of the opinion that the shares of Common Stock to be issued to
employees pursuant to the Plan, will, when issued, be legally issued, fully paid
and nonassessable, provided the Registration Statement, as then amended, shall
remain effective under the Securities Act of 1933, as amended.

We consent to the use of this opinion as an exhibit to the
Registration Statement.

Very truly yours,



/s/ Dorsey & Whitney