-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CxSFox1it442U840w3lF1yrwiPuNMZ6NWQWdpB/S5U2x7elHfBssVjnLgfRQ4ArO
 3NA7tW/4EJ4zAvoWbijrVw==

<SEC-DOCUMENT>0000950131-96-001740.txt : 19960430
<SEC-HEADER>0000950131-96-001740.hdr.sgml : 19960430
ACCESSION NUMBER:		0000950131-96-001740
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	19960331
FILED AS OF DATE:		19960429
SROS:			NONE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GALLAGHER ARTHUR J & CO
		CENTRAL INDEX KEY:			0000354190
		STANDARD INDUSTRIAL CLASSIFICATION:	INSURANCE AGENTS BROKERS & SERVICES [6411]
		IRS NUMBER:				362151613
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09761
		FILM NUMBER:		96552320

	BUSINESS ADDRESS:	
		STREET 1:		TWO PIERCE PL
		CITY:			ITASCA
		STATE:			IL
		ZIP:			60143
		BUSINESS PHONE:		7087733800
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>000095013196001740-001-seq1-10-q.txt
<DESCRIPTION>FORM 10-Q
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>2
<FILENAME>000095013196001740-002-seq2-ex-11.txt
<DESCRIPTION>COMPUTATION OF NET EARNINGS
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13
<SEQUENCE>3
<FILENAME>000095013196001740-003-seq3-ex-13.txt
<DESCRIPTION>LIQUIDITY & CAPITAL RESOURCES
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>4
<FILENAME>000095013196001740-004-seq4-ex-27.txt
<DESCRIPTION>FINANCIAL DATA SCHEDULE
</DOCUMENT>
</SUBMISSION>