-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WDjssVlbhsb+KeDn8eHWvNC7T+EKv8J33OKOFgY+5podEfMDPLchlgkcdMrs8hFE
 8pAy5mngDqH6INb1nDgH9Q==

<SEC-DOCUMENT>0000889812-97-002231.txt : 19971023
<SEC-HEADER>0000889812-97-002231.hdr.sgml : 19971023
ACCESSION NUMBER:		0000889812-97-002231
CONFORMED SUBMISSION TYPE:	8-A12B
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19971022
SROS:			NYSE
SROS:			PSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLOCK FINANCIAL CORP
		CENTRAL INDEX KEY:			0001042397
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				521781495
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		8-A12B
		SEC ACT:		
		SEC FILE NUMBER:	001-13523
		FILM NUMBER:		97699214

	BUSINESS ADDRESS:	
		STREET 1:		4435 MAIN STREET
		STREET 2:		SUITE 500
		CITY:			KANSAS CITY
		STATE:			MO
		ZIP:			64111

	MAIL ADDRESS:	
		STREET 1:		4435 MAIN STREET
		STREET 2:		SUITE 500
		CITY:			KANSAS CITY
		STATE:			MD
		ZIP:			64111

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			H&R BLOCK INC
		CENTRAL INDEX KEY:			0000012659
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				440607856
		STATE OF INCORPORATION:			MO
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		8-A12B
		SEC ACT:		
		SEC FILE NUMBER:	001-13523-01
		FILM NUMBER:		97699215

	BUSINESS ADDRESS:	
		STREET 1:		4410 MAIN ST
		CITY:			KANSAS CITY
		STATE:			MO
		ZIP:			64111
		BUSINESS PHONE:		8167536900

	MAIL ADDRESS:	
		STREET 1:		4410 MAIN STREET
		CITY:			KANSAS CITY
		STATE:			MO
		ZIP:			64111
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-A12B
<SEQUENCE>1
<DESCRIPTION>REGISTRATION STATEMENT
<TEXT>

<PAGE>
<PAGE>
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-A

                FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES
                     PURSUANT TO SECTION 12(b) OR (g) OF THE

                         SECURITIES EXCHANGE ACT OF 1934

                           BLOCK FINANCIAL CORPORATION
             (Exact name of registrant as specified in its charter)

            Delaware                                   52-1781495
  (State of incorporation or organization) (I.R.S. Employer Identification No.)

            4435 Main Street, Suite 500, Kansas City, Missouri    64111
               (Address of principal executive offices)        (Zip Code)

                                H & R BLOCK, INC.
             (Exact name of registrant as specified in its charter)

                   Missouri                            44-0607856
  (State of incorporation or organization) (I.R.S. Employer Identification No.)

                  4400 Main Street, Kansas City, Missouri     64111
               (Address of principal executive offices)    (Zip Code)

        Securities to be registered pursuant to Section 12(b) of the Act:

          Title of each class         Name of each exchange on which
          to be so registered         each class is to be registered

        6 3/4% Senior Notes due 2004     New York Stock Exchange

          If this Form relates to the registration of a class of debt
          securities and is effective upon filing pursuant to General
          Information Instruction A(c)(1), please check the following
          box. /X/

          If this Form relates to the registration of a class of debt
          securities and is to become effective simultaneously with the
          effectiveness of a concurrent registration statement under the
          Securities Act of 1933 pursuant to General Information A
          (c)(2), please check the following box. / /

          Securities to be registered pursuant to Section 12(g) of the Act:
                                      None
<PAGE>
<PAGE>

Item 1.  Description of Registrant's Securities to be Registered.

         The material set forth in the section captioned "Description of the
         Notes" in the Registrant's Amendment No. 4 to Form S-3 Registration
         Statement (Registration No. 333-33655), filed with the Securities and
         Exchange Commission on October 8, 1997, is incorporated herein by
         reference.

Item 2.  Exhibits

         Pursuant to Instruction II to "Instructions as to Exhibits" of Form
         8-A, no exhibits are filed with or incorporated by reference in this
         registration statement. Copies of the exhibits described in
         subparagraphs 1, 2, 4 and 5 of such Instruction are being delivered to
         the New York Stock Exchange, Inc. with this registration statement (as
         a wholly-owned subsidiary of H & R Block, Inc., the Registrant does not
         prepare the materials called for in paragraphs 3 and 6 of such
         Instruction).

<PAGE>
<PAGE>


                                    SIGNATURE

Pursuant to the requirements of Section 12 of the Securities Exchange Act of
1934, the Registrant has duly caused this registration statement to be signed on
its behalf by the undersigned, thereto duly authorized, on this 22nd day of
October, 1997.

BLOCK FINANCIAL CORPORATION

By:      /s/ Frank L. Salizzoni
         ------------------------------
         Frank L. Salizzoni, President

                                    SIGNATURE

Pursuant to the requirements of Section 12 of the Securities Exchange Act of
1934, the Registrant has duly caused this registration statement to be signed on
its behalf by the undersigned, thereto duly authorized, on this 22nd day of
October, 1997.

H & R BLOCK, INC.

By:      /s/ Frank L. Salizzoni
         ---------------------------------
         Frank L. Salizzoni, President and
         Chief Executive Officer

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
