content: UNITED STATES
                 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  7, 1996
  
                                CUC International Inc.
             (Exact name of Registrant as specified in charter)
  
  
               Delaware                 1-10308                 06-0918165
  (State or other jurisdiction        (Commission            (I.R.S. Employer
    of  incorporation)                File Number)         Identification No.)
  
  
         707 Summer Street
       Stamford, Connecticut                                     06901
  (Address of principal executive offices)                     (Zip Code)
  
  
                               (203)324-9261
              (Registrant's telephone number, including area code)
  
  
                              Not applicable
  (Former name or former address, if changed since last report.)
  
  
  
  ITEM 5.   OTHER EVENTS
  
                                  
  Post-Merger Financial Results
                                  
  
  On  July  24, 1996, pursuant to an Agreement and Plan  of  Merger
  dated as of February 19, 1996, as amended, Stealth Acquisition  I
  Corp.,  a wholly-owned subsidiary of CUC International Inc.  (the
  "Company"),  was  merged (the "Davidson Merger")  with  and  into
  Davidson  &  Associates, Inc. ("Davidson"). As a  result  of  the
  Davidson Merger, Davidson became a wholly-owned subsidiary of the
  Company.
  
  Also  on  July  24, 1996, pursuant to an Agreement  and  Plan  of
  Merger  dated  as  of  February  19,  1996,  as  amended,   Larry
  Acquisition Corp., a wholly-owned subsidiary of the Company,  was
  merged  (the "Sierra Merger") with and into Sierra On-Line,  Inc.
  ("Sierra").  As  a result of the Sierra Merger, Sierra  became  a
  wholly-owned subsidiary of the Company.
  
  On  August  7, 1996, pursuant to an Agreement and Plan of  Merger
  dated as of April 19, 1996, IG Acquisition Corp. ("IG"), a wholly-
  owned  subsidiary of the Company, was merged (the "Ideon Merger")
  with  and  into Ideon Group, Inc. ("Ideon"). As a result  of  the
  Ideon  Merger,  Ideon  became a wholly-owned  subsidiary  of  the
  Company.
  
  The  following is a summary of certain interim financial  results
  of  the Company, on a consolidated basis, reflecting the combined
  operations of the Company, Davidson, Sierra and Ideon.
  
  For the one-month period ended September 7, 1996, the Company had
  consolidated  revenues  and a net loss  of  approximately  $192.5
  million  and  $(58.3  million) ($(.22 per share)),  respectively.
  The  weighted average number of Company common shares outstanding
  for this period was approximately 269 million.
  
  These results include a charge of approximately $128 million ($80
  million  or  $.30  per common share after-tax effect)  for  costs
  associated  with  the  Ideon  Merger, including  integration  and
  transaction   costs  as  well  as  costs  relating   to   certain
  outstanding  litigation matters, as discussed  in  the  Company's
  Current Report on Form 8-K filed September 17, 1996.
  
  
  
  
                              SIGNATURE
  
  
  
  Pursuant  to the requirements of the Securities Exchange  Act  of
  1934, the Registrant had duly caused this report to be signed  on
  its behalf by the undersigned hereunto duly authorized.
  
  
  
  
  
  
                             CUC International Inc.
                            (Registrant)
  
  
  
  
  
  Date: September 19, 1996  By: COSMO CORIGLIANO
                                Cosmo Corigliano  - Senior Vice President
                                and Chief Financial Officer
                                (Principal Financial and Accounting Officer)
metadata_documents: [{"type": "8-K", "sequence": "1", "secsgml_size_bytes": 4029}]
metadata_filer: {"company-data": {"conformed-name": "CUC INTERNATIONAL INC /DE/", "cik": "0000723612", "assigned-sic": "7200", "irs-number": "060918165", "state-of-incorporation": "DE", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-10308", "film-number": "96632189"}, "business-address": {"street1": "707 SUMMER ST", "city": "STAMFORD", "state": "CT", "zip": "06901", "phone": "2033249261"}, "mail-address": {"street1": "707 SUMMER ST", "city": "STAMFORD", "state": "CT", "zip": "06901"}, "former-company": {"former-conformed-name": "COMP U CARD INTERNATIONAL INC", "date-changed": "19870914"}}
text: UNITED STATES
                 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  7, 1996
  
                                CUC International Inc.
             (Exact name of Registrant as specified in charter)
  
               Delaware                 1-10308                 06-0918165
  (State or other jurisdiction        (Commission            (I.R.S. Employer
    of  incorporation)                File Number)         Identification No.)
  
         707 Summer Street
       Stamford, Connecticut                                     06901
  (Address of principal executive offices)                     (Zip Code)
  
                               (203)324-9261
              (Registrant's telephone number, including area code)
  
                              Not applicable
  (Former name or former address, if changed since last report.)
  
  ITEM 5.   OTHER EVENTS
  
                                  
  Post-Merger Financial Results
                                  
  
  On  July  24, 1996, pursuant to an Agreement and Plan  of  Merger
  dated as of February 19, 1996, as amended, Stealth Acquisition  I
  Corp.,  a wholly-owned subsidiary of CUC International Inc.  (the
  "Company"),  was  merged (the "Davidson Merger")  with  and  into
  Davidson  &  Associates, Inc. ("Davidson"). As a  result  of  the
  Davidson Merger, Davidson became a wholly-owned subsidiary of the
  Company.
  
  Also  on  July  24, 1996, pursuant to an Agreement  and  Plan  of
  Merger  dated  as  of  February  19,  1996,  as  amended,   Larry
  Acquisition Corp., a wholly-owned subsidiary of the Company,  was
  merged  (the "Sierra Merger") with and into Sierra On-Line,  Inc.
  ("Sierra").  As  a result of the Sierra Merger, Sierra  became  a
  wholly-owned subsidiary of the Company.
  
  On  August  7, 1996, pursuant to an Agreement and Plan of  Merger
  dated as of April 19, 1996, IG Acquisition Corp. ("IG"), a wholly-
  owned  subsidiary of the Company, was merged (the "Ideon Merger")
  with  and  into Ideon Group, Inc. ("Ideon"). As a result  of  the
  Ideon  Merger,  Ideon  became a wholly-owned  subsidiary  of  the
  Company.
  
  The  following is a summary of certain interim financial  results
  of  the Company, on a consolidated basis, reflecting the combined
  operations of the Company, Davidson, Sierra and Ideon.
  
  For the one-month period ended September 7, 1996, the Company had
  consolidated  revenues  and a net loss  of  approximately  $192.5
  million  and  $(58.3  million) ($(.22 per share)),  respectively.
  The  weighted average number of Company common shares outstanding
  for this period was approximately 269 million.
  
  These results include a charge of approximately $128 million ($80
  million  or  $.30  per common share after-tax effect)  for  costs
  associated  with  the  Ideon  Merger, including  integration  and
  transaction   costs  as  well  as  costs  relating   to   certain
  outstanding  litigation matters, as discussed  in  the  Company's
  Current Report on Form 8-K filed September 17, 1996.
  
                              SIGNATURE
  
  Pursuant  to the requirements of the Securities Exchange  Act  of
  1934, the Registrant had duly caused this report to be signed  on
  its behalf by the undersigned hereunto duly authorized.
  
                             CUC International Inc.
                            (Registrant)
  
  Date: September 19, 1996  By: COSMO CORIGLIANO
                                Cosmo Corigliano  - Senior Vice President
                                and Chief Financial Officer
                                (Principal Financial and Accounting Officer)