FORM S-8
                           REGISTRATION STATEMENT UNDER
                            THE SECURITIES ACT OF 1933

                             PETER KIEWIT SONS', INC.
             (Exact name of registrant as specified in its charter)

Delaware                                                            47-0210602
(State of incorporation)                                      (I.R.S. Employer
                                                           Identification No.)
1000 Kiewit Plaza
Omaha, Nebraska                                                          68131
(Address of principal                                               (Zip code)
 executive offices)
                             PETER KIEWIT SONS', INC.
                             EMPLOYEE OWNERSHIP PLAN
                             (Full title of the plan)

                             Kenneth D. Gaskins, Esq.
                             Peter Kiewit Sons', Inc.
                                1000 Kiewit Plaza
                             Omaha, Nebraska   68131
                                  (402) 342-2052
                        (Name, address and telephone number 
                               of agent for service)
_____________________________________________________________________________
                                                                  

                          Calculation of Registration Fee


                                      Proposed 
                                      Maximum     Proposed
                         Amount       Offering    Maximum        Amount of
Title of Securities      to be        Price Per   Offering       Registration
to be Registered         Registered   Share       Price          Fee
_____________________________________________________________________________
Class C Construction     1,050,000    $21.90      $22,995,000    $7,933
& Mining Group             shares
Restricted Redeemable 
Convertible Exchangeable 
Common Stock, par value 
$.0625 per share

Class D Diversified
Group Convertible        25,000        59.40        1,485,000       512
Exchangeable Common      shares
Stock, par value
$.0625 per share                                                          

                                                   Total         $8,445
_____________________________________________________________________________
<PAGE>
                                    PART I

             INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

Items 1 and 2.

     The information furnished to participants is not required to be filed 
with this registration statement.


                                   PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Certain Documents by Reference

     The following documents filed with the Securities and Exchange 
Commission by the Company are incorporated by reference in this 
registration statement:

     (a)  The Company's annual report on Form 10-K for the fiscal year ended 
December 25, 1993.

     (b)  All other reports filed pursuant to Sections 13(a) or 15(d) of the 
Securities Exchange Act of 1934 since December 25, 1993.

     (c)  Descriptions of the Company's Class C Construction & Mining Group 
Restricted Redeemable Convertible Exchangeable Common Stock ("Class C Stock") 
and Class D Diversified Group Convertible Exchangeable Common Stock ("Class 
D Stock") contained in the Company's Registration Statement on Amendment    
No. 1 to Form S-4 filed November 4, 1991 (SEC File No. 33-43519).  

All documents filed hereafter by the Company pursuant to Sections 13(a), 
13(c), 14 or 15(d) of the Securities Exchange Act of 1934, prior to the 
filing of a post-effective amendment which indicates that all securities 
offered have been sold or which deregisters all securities then remaining 
unsold, shall be deemed to be incorporated by reference in this registration 
statement and to be a part hereof from the date of filing of such documents.


Item 4.  Description of Securities

Class C Stock

     The description of this class of securities is incorporated by 
reference.  See Item 3(c) above.  Of the 1,050,000 shares of Class C stock 
being registered, approximately 12,594 shares are reserve for conversion of 
$455,000 of Convertible Debentures issued in 1989.  The 1989 Convertible 
Debentures were described in the Company's Registration Statement on Form 
S-8 filed July 11, 1989 (SEC File No. 33-29904).  At the time of issuance, 
each 1989 Debenture provided for conversion during October 1994 into a fixed
number of shares of the Company's Class C Common Stock, equal to the face 
amount of the debenture divided by the 1989 formula price per share of Class 
C Common Stock.  The terms of the Debentures provide that an equivalent 
number of shares are to issued if the Company's securities are changed 
because of merger, recapitalization, or similar events.  As described in the 
Company's Registration Statement on Amendment No. 1 to Form S-4 filed
November 4, 1991 (SEC File No. 33-43519), the Company has reclassified its 
common stock.  Each share of old Class C Common Stock was exchanged on 
<PAGE>
January 8, 1992 for one share of new Class C Stock and one share of new Class 
D Stock.  The 1989 Convertible Debentures, which had been convertible into a 
fixed number of shares of old Class C Common Stock, are now convertible into 
the same number of shares of new Class C Stock and an equal number of
shares of new Class D Stock.

Class D Stock

     The description of this class of securities is incorporated by 
reference.  See Item 3(c) above.  Of the 25,000 shares being registered, 
approximately 12,594 shares of Class D Stock are reserved for conversion of 
$455,000 of Convertible Debentures issued in 1989.  See the explanation in 
the preceding paragraph.  


Item 5.  Interests of Named Experts and Counsel

     The legality of the securities offered by this Prospectus have been 
passed upon for the Company by Kenneth D. Gaskins.  Mr. Gaskins, Corporate 
Counsel, is an employee of the Company.  Mr. Gaskins owns shares of the 
Company's Class C and Class D Stock and may be offered the opportunity to 
purchase additional securities in this offering.


Item 6.  Indemnification of Directors and Officers

     Section 145 of the Delaware General Corporation Law permits a 
corporation to indemnify its officers and directors to the extent provided 
in that statute.  The Company's Certificate of Incorporation and By-laws 
contain provisions intended to indemnify officers and directors against 
liability to the fullest extent permitted by the Delaware General 
Corporation Law.  The Delaware General Corporation Law empowers the Company 
to maintain insurance on behalf of officers and directors against 
liabilities incurred while acting in such capacities.  The Company does 
maintain such insurance.


Item 7.  Exemption from Registration Claimed

     No restricted securities are to be reoffered or resold pursuant to this 
registration statement.


Item 8.  Exhibits

     Exhibits filed as a part of this Registration Statement are listed 
below.  Exhibits incorporated by reference are indicated in parentheses.

Exhibit
Number         Description

4.1            Certificate of Incorporation (Exhibit 3.1 to       
               the Company's Annual Report on Form 10-K for 1991).

4.2            By-laws (Exhibit 3.4 to the Company's Annual Report 
               on Form 10-K for 1992).

4.4            Form of Stock Repurchase Agreement for Employee    
               Stockholders (Exhibit 2.1 to the Company's         
               Registration Statement on Form 8-A filed February  
               20, 1992).
<PAGE>
5              Opinion of Kenneth D. Gaskins, Esq., with respect to 
               legality of securities being registered.

23.1           Consent of Coopers & Lybrand.

23.2           Consent of Counsel (included in Exhibit 5).


Item 9.  Undertakings

     (a)     The undersigned registrant hereby undertakes:

            (1)  To file, during any period in which offers or sales are 
     being made, a post-effective amendment to this registration statement 
     to include any material information with respect to the plan of 
     distribution not previously disclosed in the registration statement 
     or any material change to such information in the registration 
     statement.

          (2)  That, for the purpose of determining any liability under 
     the Securities Act of 1933, each such post-effective amendment shall 
     be deemed to be a new registration statement relating to the 
     securities offered, and the offering of such securities at that time 
     shall be deemed to be the initial bona fide offering.

          (3)  To remove from registration by means of a post-effective 
     amendment any of the securities being registered which remain unsold 
     at the termination of the offering.

     (b)  The undersigned registrant hereby undertakes that, for purposes of 
determining any liability under the Securities Act of 1933, each filing of 
the registrant's annual report pursuant to Section 13(a) or Section 15(d) of 
the Securities Exchange Act of 1934 (and, where applicable, each filing of 
an employee benefit plan's annual report pursuant to Section 15(d) of the 
Securities Exchange Act of 1934) that is incorporated by reference in the
registration statement shall be deemed to be a new registration statement 
relating to the securities offered therein, and the offering of such 
securities at that time shall be deemed to be the initial bona fide offering 
thereof.

     (c)  The undersigned registrant hereby undertakes to deliver or cause 
to be delivered with the prospectus, to each person to whom the prospectus 
is sent or given, the latest annual report to security holders that is 
incorporated by reference in the prospectus and furnished pursuant to and 
meeting the requirements of Rule 14a-3 or Rule 14c-3 under the Securities 
Exchange Act of 1934; and, where interim financial information required to be
presented by Article 3 of Regulation S-X are not set forth in the prospectus, 
to deliver, or cause to be delivered to each person to whom the prospectus is 
sent or given, the latest quarterly report that is specifically incorporated 
by reference in the prospectus to provide such interim financial information.

     (d)  The undersigned registrant hereby undertakes to deliver, or cause 
to be delivered with the prospectus to each employee to whom the prospectus 
is sent or given a copy of the registrant's annual report to stockholders 
for its last fiscal year, unless such employee otherwise has received a copy 
of such report, in which case the registrant shall state in the prospectus 
that it will promptly furnish, without charge, a copy of such report on 
written request of the employee.  If the last fiscal year of the registrant
has ended within 120 days prior to the use of the prospectus, the annual 
<PAGE>
report of the registrant for the preceding fiscal year may be so delivered, 
but within such 120 day period the annual report for the last fiscal year 
will be furnished to each such employee.

     (e)  The undersigned registrant hereby undertakes to transmit or cause 
to be transmitted to all employees participating in the plan who do not 
otherwise receive such material as stockholders of the registrant, at the 
time and in the manner such material is sent to its stockholders, copies of 
all reports, proxy statements and other communications distributed to its 
stockholders generally.

     (f)  Insofar as indemnification for liabilities arising under the 
Securities Act of 1933 may be permitted to directors, officer and 
controlling persons of the registrant pursuant to the foregoing provisions, 
or otherwise, the registrant has been advised that in the opinion of the 
Securities and Exchange Commission such indemnification is against public 
policy as expressed in the Act and is, therefore, unenforceable.  In the 
event that a claim for indemnification against such liabilities (other than 
the payment by the registrant of expenses incurred or paid by a director, 
officer or controlling person of the registrant in the successful defense
of any action, suit or proceeding) is asserted by such director, officer or 
controlling person in connection with the securities being registered, the 
registrant will, unless in the opinion of its counsel the matter has been 
settled by controlling precedent, submit to a court of appropriate 
jurisdiction the question whether such indemnification by it is against 
public policy as expressed in the Act and will be governed by the final 
adjudication of issue.

<PAGE>
                                SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933, the 
registrant certifies it has reasonable grounds to believe that it meets all 
the requirements for filing on Form S-8 and has duly caused this 
registration statement to be signed on its behalf by the undersigned, 
thereunto duly authorized, in the City of Omaha, State of Nebraska on 
the ________ day of __________________, 1994.

                                        PETER KIEWIT SONS', INC.


                                        By:/s/ Robert E. Julian
                                        _____________________________________
                                        Robert E. Julian
                                        Executive Vice President -
                                        Chief Financial Officer

     Pursuant to the requirements of the Securities Exchange Act of 1934, 
this report has been signed below by the following persons on behalf of the 
registrant and in the capacities indicated on the ________ day of 
___________________, 1994.

                                      Chairman of the Board      
                                      and President (principal
/s/ Walter Scott, Jr.                 executive officer)
________________________________      
Walter Scott, Jr.
                                      Director, Executive Vice
                                      President-Chief Financial                 
/s/ Robert E. Julian                  Officer (principal financial
________________________________      officer) 
Robert E. Julian  

                                      Vice President and         
/s/ Frank V. Yelick                   Controller (principal
________________________________      accounting officer)      
Frank V. Yelick   


________________________________       ______________________________________
John Bahen, Director                   Charles M. Harper, Director

/s/ Richard L. Coyne                   /s/ Richard R. Jaros
________________________________       ______________________________________
Richard L. Coyne, Director             Richard R. Jaros, Director

/s/ James Q. Crowe                     /s/ Leonard W. Kearney
________________________________       ______________________________________
James Q. Crowe, Director               Leonard W. Kearney, Director

________________________________       ______________________________________
Robert B. Daugherty, Director          Peter Kiewit, Jr., Director

/s/ Richard Geary                      /s/ Kenneth E. Stinson
________________________________       ______________________________________
Richard Geary, Director                Kenneth E. Stinson, Director

/s/ William L. Grewcock                /s/ George B. Toll, Jr.
________________________________       ______________________________________
William L. Grewcock, Director          George B. Toll, Jr.,Director


<PAGE>
                             PETER KIEWIT SONS', INC.

                                INDEX TO EXHIBITS


Exhibit
No.                 Description of Exhibit                        
                                                        
5                   Legal opinion of Kenneth D. Gaskins, Esq.

23.1                Consent of Coopers & Lybrand

<PAGE>
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FORM S-8
                           REGISTRATION STATEMENT UNDER
                            THE SECURITIES ACT OF 1933

                             PETER KIEWIT SONS', INC.
             (Exact name of registrant as specified in its charter)

Delaware                                                            47-0210602
(State of incorporation)                                      (I.R.S. Employer
                                                           Identification No.)
1000 Kiewit Plaza
Omaha, Nebraska                                                          68131
(Address of principal                                               (Zip code)
 executive offices)
                             PETER KIEWIT SONS', INC.
                             EMPLOYEE OWNERSHIP PLAN
                             (Full title of the plan)

                             Kenneth D. Gaskins, Esq.
                             Peter Kiewit Sons', Inc.
                                1000 Kiewit Plaza
                             Omaha, Nebraska   68131
                                  (402) 342-2052
                        (Name, address and telephone number 
                               of agent for service)
_____________________________________________________________________________
                                                                  

                          Calculation of Registration Fee

                                      Proposed 
                                      Maximum     Proposed
                         Amount       Offering    Maximum        Amount of
Title of Securities      to be        Price Per   Offering       Registration
to be Registered         Registered   Share       Price          Fee
_____________________________________________________________________________
Class C Construction     1,050,000    $21.90      $22,995,000    $7,933
& Mining Group             shares
Restricted Redeemable 
Convertible Exchangeable 
Common Stock, par value 
$.0625 per share

Class D Diversified
Group Convertible        25,000        59.40        1,485,000       512
Exchangeable Common      shares
Stock, par value
$.0625 per share                                                          

                                                   Total         $8,445
_____________________________________________________________________________
PART I

             INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

Items 1 and 2.

     The information furnished to participants is not required to be filed 
with this registration statement.

                                   PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Certain Documents by Reference

     The following documents filed with the Securities and Exchange 
Commission by the Company are incorporated by reference in this 
registration statement:

     (a)  The Company's annual report on Form 10-K for the fiscal year ended 
December 25, 1993.

     (b)  All other reports filed pursuant to Sections 13(a) or 15(d) of the 
Securities Exchange Act of 1934 since December 25, 1993.

     (c)  Descriptions of the Company's Class C Construction & Mining Group 
Restricted Redeemable Convertible Exchangeable Common Stock ("Class C Stock") 
and Class D Diversified Group Convertible Exchangeable Common Stock ("Class 
D Stock") contained in the Company's Registration Statement on Amendment    
No. 1 to Form S-4 filed November 4, 1991 (SEC File No. 33-43519).  

All documents filed hereafter by the Company pursuant to Sections 13(a), 
13(c), 14 or 15(d) of the Securities Exchange Act of 1934, prior to the 
filing of a post-effective amendment which indicates that all securities 
offered have been sold or which deregisters all securities then remaining 
unsold, shall be deemed to be incorporated by reference in this registration 
statement and to be a part hereof from the date of filing of such documents.

Item 4.  Description of Securities

Class C Stock

     The description of this class of securities is incorporated by 
reference.  See Item 3(c) above.  Of the 1,050,000 shares of Class C stock 
being registered, approximately 12,594 shares are reserve for conversion of 
$455,000 of Convertible Debentures issued in 1989.  The 1989 Convertible 
Debentures were described in the Company's Registration Statement on Form 
S-8 filed July 11, 1989 (SEC File No. 33-29904).  At the time of issuance, 
each 1989 Debenture provided for conversion during October 1994 into a fixed
number of shares of the Company's Class C Common Stock, equal to the face 
amount of the debenture divided by the 1989 formula price per share of Class 
C Common Stock.  The terms of the Debentures provide that an equivalent 
number of shares are to issued if the Company's securities are changed 
because of merger, recapitalization, or similar events.  As described in the 
Company's Registration Statement on Amendment No. 1 to Form S-4 filed
November 4, 1991 (SEC File No. 33-43519), the Company has reclassified its 
common stock.  Each share of old Class C Common Stock was exchanged on
January 8, 1992 for one share of new Class C Stock and one share of new Class 
D Stock.  The 1989 Convertible Debentures, which had been convertible into a 
fixed number of shares of old Class C Common Stock, are now convertible into 
the same number of shares of new Class C Stock and an equal number of
shares of new Class D Stock.

Class D Stock

     The description of this class of securities is incorporated by 
reference.  See Item 3(c) above.  Of the 25,000 shares being registered, 
approximately 12,594 shares of Class D Stock are reserved for conversion of 
$455,000 of Convertible Debentures issued in 1989.  See the explanation in 
the preceding paragraph.  

Item 5.  Interests of Named Experts and Counsel

     The legality of the securities offered by this Prospectus have been 
passed upon for the Company by Kenneth D. Gaskins.  Mr. Gaskins, Corporate 
Counsel, is an employee of the Company.  Mr. Gaskins owns shares of the 
Company's Class C and Class D Stock and may be offered the opportunity to 
purchase additional securities in this offering.

Item 6.  Indemnification of Directors and Officers

     Section 145 of the Delaware General Corporation Law permits a 
corporation to indemnify its officers and directors to the extent provided 
in that statute.  The Company's Certificate of Incorporation and By-laws 
contain provisions intended to indemnify officers and directors against 
liability to the fullest extent permitted by the Delaware General 
Corporation Law.  The Delaware General Corporation Law empowers the Company 
to maintain insurance on behalf of officers and directors against 
liabilities incurred while acting in such capacities.  The Company does 
maintain such insurance.

Item 7.  Exemption from Registration Claimed

     No restricted securities are to be reoffered or resold pursuant to this 
registration statement.

Item 8.  Exhibits

     Exhibits filed as a part of this Registration Statement are listed 
below.  Exhibits incorporated by reference are indicated in parentheses.

Exhibit
Number         Description

4.1            Certificate of Incorporation (Exhibit 3.1 to       
               the Company's Annual Report on Form 10-K for 1991).

4.2            By-laws (Exhibit 3.4 to the Company's Annual Report 
               on Form 10-K for 1992).

4.4            Form of Stock Repurchase Agreement for Employee    
               Stockholders (Exhibit 2.1 to the Company's         
               Registration Statement on Form 8-A filed February  
               20, 1992).
5              Opinion of Kenneth D. Gaskins, Esq., with respect to 
               legality of securities being registered.

23.1           Consent of Coopers & Lybrand.

23.2           Consent of Counsel (included in Exhibit 5).

Item 9.  Undertakings

     (a)     The undersigned registrant hereby undertakes:

            (1)  To file, during any period in which offers or sales are 
     being made, a post-effective amendment to this registration statement 
     to include any material information with respect to the plan of 
     distribution not previously disclosed in the registration statement 
     or any material change to such information in the registration 
     statement.

          (2)  That, for the purpose of determining any liability under 
     the Securities Act of 1933, each such post-effective amendment shall 
     be deemed to be a new registration statement relating to the 
     securities offered, and the offering of such securities at that time 
     shall be deemed to be the initial bona fide offering.

          (3)  To remove from registration by means of a post-effective 
     amendment any of the securities being registered which remain unsold 
     at the termination of the offering.

     (b)  The undersigned registrant hereby undertakes that, for purposes of 
determining any liability under the Securities Act of 1933, each filing of 
the registrant's annual report pursuant to Section 13(a) or Section 15(d) of 
the Securities Exchange Act of 1934 (and, where applicable, each filing of 
an employee benefit plan's annual report pursuant to Section 15(d) of the 
Securities Exchange Act of 1934) that is incorporated by reference in the
registration statement shall be deemed to be a new registration statement 
relating to the securities offered therein, and the offering of such 
securities at that time shall be deemed to be the initial bona fide offering 
thereof.

     (c)  The undersigned registrant hereby undertakes to deliver or cause 
to be delivered with the prospectus, to each person to whom the prospectus 
is sent or given, the latest annual report to security holders that is 
incorporated by reference in the prospectus and furnished pursuant to and 
meeting the requirements of Rule 14a-3 or Rule 14c-3 under the Securities 
Exchange Act of 1934; and, where interim financial information required to be
presented by Article 3 of Regulation S-X are not set forth in the prospectus, 
to deliver, or cause to be delivered to each person to whom the prospectus is 
sent or given, the latest quarterly report that is specifically incorporated 
by reference in the prospectus to provide such interim financial information.

     (d)  The undersigned registrant hereby undertakes to deliver, or cause 
to be delivered with the prospectus to each employee to whom the prospectus 
is sent or given a copy of the registrant's annual report to stockholders 
for its last fiscal year, unless such employee otherwise has received a copy 
of such report, in which case the registrant shall state in the prospectus 
that it will promptly furnish, without charge, a copy of such report on 
written request of the employee.  If the last fiscal year of the registrant
has ended within 120 days prior to the use of the prospectus, the annual
report of the registrant for the preceding fiscal year may be so delivered, 
but within such 120 day period the annual report for the last fiscal year 
will be furnished to each such employee.

     (e)  The undersigned registrant hereby undertakes to transmit or cause 
to be transmitted to all employees participating in the plan who do not 
otherwise receive such material as stockholders of the registrant, at the 
time and in the manner such material is sent to its stockholders, copies of 
all reports, proxy statements and other communications distributed to its 
stockholders generally.

     (f)  Insofar as indemnification for liabilities arising under the 
Securities Act of 1933 may be permitted to directors, officer and 
controlling persons of the registrant pursuant to the foregoing provisions, 
or otherwise, the registrant has been advised that in the opinion of the 
Securities and Exchange Commission such indemnification is against public 
policy as expressed in the Act and is, therefore, unenforceable.  In the 
event that a claim for indemnification against such liabilities (other than 
the payment by the registrant of expenses incurred or paid by a director, 
officer or controlling person of the registrant in the successful defense
of any action, suit or proceeding) is asserted by such director, officer or 
controlling person in connection with the securities being registered, the 
registrant will, unless in the opinion of its counsel the matter has been 
settled by controlling precedent, submit to a court of appropriate 
jurisdiction the question whether such indemnification by it is against 
public policy as expressed in the Act and will be governed by the final 
adjudication of issue.
SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933, the 
registrant certifies it has reasonable grounds to believe that it meets all 
the requirements for filing on Form S-8 and has duly caused this 
registration statement to be signed on its behalf by the undersigned, 
thereunto duly authorized, in the City of Omaha, State of Nebraska on 
the ________ day of __________________, 1994.

                                        PETER KIEWIT SONS', INC.

                                        By:/s/ Robert E. Julian
                                        _____________________________________
                                        Robert E. Julian
                                        Executive Vice President -
                                        Chief Financial Officer

     Pursuant to the requirements of the Securities Exchange Act of 1934, 
this report has been signed below by the following persons on behalf of the 
registrant and in the capacities indicated on the ________ day of 
___________________, 1994.

                                      Chairman of the Board      
                                      and President (principal
/s/ Walter Scott, Jr.                 executive officer)
________________________________      
Walter Scott, Jr.
                                      Director, Executive Vice
                                      President-Chief Financial                 
/s/ Robert E. Julian                  Officer (principal financial
________________________________      officer) 
Robert E. Julian  

                                      Vice President and         
/s/ Frank V. Yelick                   Controller (principal
________________________________      accounting officer)      
Frank V. Yelick   

________________________________       ______________________________________
John Bahen, Director                   Charles M. Harper, Director

/s/ Richard L. Coyne                   /s/ Richard R. Jaros
________________________________       ______________________________________
Richard L. Coyne, Director             Richard R. Jaros, Director

/s/ James Q. Crowe                     /s/ Leonard W. Kearney
________________________________       ______________________________________
James Q. Crowe, Director               Leonard W. Kearney, Director

________________________________       ______________________________________
Robert B. Daugherty, Director          Peter Kiewit, Jr., Director

/s/ Richard Geary                      /s/ Kenneth E. Stinson
________________________________       ______________________________________
Richard Geary, Director                Kenneth E. Stinson, Director

/s/ William L. Grewcock                /s/ George B. Toll, Jr.
________________________________       ______________________________________
William L. Grewcock, Director          George B. Toll, Jr.,Director
PETER KIEWIT SONS', INC.

                                INDEX TO EXHIBITS

Exhibit
No.                 Description of Exhibit                        
                                                        
5                   Legal opinion of Kenneth D. Gaskins, Esq.

23.1                Consent of Coopers & Lybrand