<PAGE> 

               SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C. 20549

                            FORM 8-K

                         CURRENT REPORT



              Pursuant to Section 13 or 15(d) of the 
                 Securities Exchange Act of 1934

              Date of Report (Date of earliest event
                  reported): September 30, 1997 


                           ANDAL CORP.
                           -----------
      (Exact name of registrant as specified in its charter) 


         New York              001-06856           13-2571394
         --------              ---------           ----------
(State or other jurisdiction  (Commission        (IRS Employer    
    of incorporation)         File Number)   Identification No.) 

 
 909 Third Avenue, New York NY                 10022
 -----------------------------                 -----
(Address of principal executive offices)     (Zip Code)



Registrant's telephone number, including area code: (212)376-5545 


        200 Roundhill Drive, Rockaway, New Jersey 07866
        -----------------------------------------------
  (Former name or former address, if changed since last report.) 




<PAGE> 2

Item 2.  Acquisition or Disposition of Assets

     On September 30, 1997, a merger was consummated between a
wholly owned subsidiary of Bernex Inc. and Multi-Arc Inc.  Multi- 
Arc Inc. had been Andal Corp.'s sole operating subsidiary and was
83% owned by Andal Corp.  Bernex Inc. is a wholly owned, indirect
subsidiary of Saurer A.G.  As a result of this merger, Bernex
Inc. became the sole owner of Multi-Arc Inc. and paid to the
stockholders of Multi-Arc Inc. $29,200,000.  A portion of the
proceeds has been reserved to pay the expenses of the
transaction.  Also, 10% of the proceeds have been escrowed to
provide a source of funds for payment of certain indemnifications
pursuant of the Agreement and Plan of Merger, dated June 7, 1997,
as amended.  Of the funds payable to Andal Corp., a portion has
been escrowed to  protect Bernex Inc. against certain tax claims
against Andal Corp.  Another portion of the Andal Corp. proceeds
has been applied to repay intercompany indebtedness owed to
Multi-Arc Inc.  After these deductions, Andal Corp. has received
in excess of $17,000,000 in cash and expects to receive an
additional $3,000,000 upon the termination of the escrows in
three years.  A more complete description of the escrows is
contained Andal Corp.'s definitive Proxy  Statement for an Annual
Meeting of Stockholders held on  September 22, 1997.  At this
meeting stockholders had overwhelmingly approved this merger.

      Peter D. Flood, the Company's President, Chief Executive
Officer and a Director, and Walter N. Kreil, Jr., the Company's
Senior Vice President, Treasurer, Chief Financial Officer and a
Director, have resigned all of their positions with Andal Corp. 
These resignations were made in accordance with the terms of the
Agreement and Plan of Merger and Mr. Flood and Mr. Kreil will
continue in their employment as officers of Multi-Arc. 


Item 5.  Other Events.

     Andal Corp. has moved its executive headquarters from Multi-
Arc Inc.'s New Jersey facilities back to 909 Third Avenue, New
York, NY 10022.

     The remaining board members have elected  the following
persons to the following offices: Andrew J. Frankel, Chairman of
the Board of Directors and Chief Executive Officer; Alan N.
Cohen, President and Chief Operating Officer; Michael S. Huber,
Senior Vice President, Treasurer and Chief Financial Officer; and
Mary Lou Holcombe, Vice President and Secretary.  In addition,
Oded Aboodi was elected a director of Andal Corp.

<PAGE> 3

Item 7.  Financial Statements and Exhibits.

     (a)  Financial statements of business acquired.

          Not Applicable.

     (b)  Pro forma financial information.

          Incorporated by reference from Andal Corp.' filed
          definitive Proxy Statement for an Annual Meeting of
          Stockholders held on September 22, 1997.  

                               
                                                       
     (c)  Exhibits.

          Exhibit 10(a) Agreement and Plan of Merger dated        
                        June 7, 1997  

          Exhibit 10(b) First Amendment dated September 24, 1997

          Exhibit 10(c) Second Amendment dated September 30, 1997

          Exhibit 99    Press Release dated October 6, 1997 




                           SIGNATURES

     Pursuant to the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized officer.


                                       ANDAL CORP.


                                       MICHAEL S. HUBER
   Date: October 15, 1996       By:___________________________ 
                                       Michael S. Huber       
                                       Senior Vice President
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SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C. 20549

                            FORM 8-K

                         CURRENT REPORT

              Pursuant to Section 13 or 15(d) of the 
                 Securities Exchange Act of 1934

              Date of Report (Date of earliest event
                  reported): September 30, 1997 

                           ANDAL CORP.
                           -----------
      (Exact name of registrant as specified in its charter) 

         New York              001-06856           13-2571394
         --------              ---------           ----------
(State or other jurisdiction  (Commission        (IRS Employer    
    of incorporation)         File Number)   Identification No.) 

 
 909 Third Avenue, New York NY                 10022
 -----------------------------                 -----
(Address of principal executive offices)     (Zip Code)

Registrant's telephone number, including area code: (212)376-5545 

        200 Roundhill Drive, Rockaway, New Jersey 07866
        -----------------------------------------------
  (Former name or former address, if changed since last report.)
2

Item 2.  Acquisition or Disposition of Assets

     On September 30, 1997, a merger was consummated between a
wholly owned subsidiary of Bernex Inc. and Multi-Arc Inc.  Multi- 
Arc Inc. had been Andal Corp.'s sole operating subsidiary and was
83% owned by Andal Corp.  Bernex Inc. is a wholly owned, indirect
subsidiary of Saurer A.G.  As a result of this merger, Bernex
Inc. became the sole owner of Multi-Arc Inc. and paid to the
stockholders of Multi-Arc Inc. $29,200,000.  A portion of the
proceeds has been reserved to pay the expenses of the
transaction.  Also, 10% of the proceeds have been escrowed to
provide a source of funds for payment of certain indemnifications
pursuant of the Agreement and Plan of Merger, dated June 7, 1997,
as amended.  Of the funds payable to Andal Corp., a portion has
been escrowed to  protect Bernex Inc. against certain tax claims
against Andal Corp.  Another portion of the Andal Corp. proceeds
has been applied to repay intercompany indebtedness owed to
Multi-Arc Inc.  After these deductions, Andal Corp. has received
in excess of $17,000,000 in cash and expects to receive an
additional $3,000,000 upon the termination of the escrows in
three years.  A more complete description of the escrows is
contained Andal Corp.'s definitive Proxy  Statement for an Annual
Meeting of Stockholders held on  September 22, 1997.  At this
meeting stockholders had overwhelmingly approved this merger.

      Peter D. Flood, the Company's President, Chief Executive
Officer and a Director, and Walter N. Kreil, Jr., the Company's
Senior Vice President, Treasurer, Chief Financial Officer and a
Director, have resigned all of their positions with Andal Corp. 
These resignations were made in accordance with the terms of the
Agreement and Plan of Merger and Mr. Flood and Mr. Kreil will
continue in their employment as officers of Multi-Arc. 

Item 5.  Other Events.

     Andal Corp. has moved its executive headquarters from Multi-
Arc Inc.'s New Jersey facilities back to 909 Third Avenue, New
York, NY 10022.

     The remaining board members have elected  the following
persons to the following offices: Andrew J. Frankel, Chairman of
the Board of Directors and Chief Executive Officer; Alan N.
Cohen, President and Chief Operating Officer; Michael S. Huber,
Senior Vice President, Treasurer and Chief Financial Officer; and
Mary Lou Holcombe, Vice President and Secretary.  In addition,
Oded Aboodi was elected a director of Andal Corp.
3

Item 7.  Financial Statements and Exhibits.

     (a)  Financial statements of business acquired.

          Not Applicable.

     (b)  Pro forma financial information.

          Incorporated by reference from Andal Corp.' filed
          definitive Proxy Statement for an Annual Meeting of
          Stockholders held on September 22, 1997.  

                               
                                                       
     (c)  Exhibits.

          Exhibit 10(a) Agreement and Plan of Merger dated        
                        June 7, 1997  

          Exhibit 10(b) First Amendment dated September 24, 1997

          Exhibit 10(c) Second Amendment dated September 30, 1997

          Exhibit 99    Press Release dated October 6, 1997 

                           SIGNATURES

     Pursuant to the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized officer.

                                       ANDAL CORP.

                                       MICHAEL S. HUBER
   Date: October 15, 1996       By:___________________________ 
                                       Michael S. Huber       
                                       Senior Vice President