SECURITIES AND EXCHANGE COMMISSION

                     Washington, D. C. 20549

                          SCHEDULE 13G


            Under the Securities and Exchange Act of 1934



                       H & R Block, Inc.
                        (Name of Issuer)
                              
                        Amendment #1      
                              
                        Common Stock
               (Title of Class of Securities)
                              
                              
                              
                         093671-10-5
                        (CUSIP Number)
                              
                              
                              
Check the following space if a fee is being paid with this
statement       


The information required in the remainder of this cover page
(except any items to which the form provides a cross-
reference) shall not be deemed to be "filed" for the purpose
of Section 18 of the Securities Exchange Act of 1934 ("Act")
or otherwise subject to the liabilities of that section of
the Act but shall be subject to all other provisions of the
Act.







                   CUSIP NO.   093671-10-5
                              
                              
                              
                              
1)   Name of Reporting Person              American Express Company

 S.S. or I.R.S. Identification             IRS No. 13-4922250
          No. of Above Person


2)   Check the Appropriate Box
                                             (a)
  if a Member of a Group                     (b) X - Joint Filing
                              
                              
3)   SEC Use Only


4)   Citizenship or Place of Organization     New York

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
     WITH
     (5)  Sole Voting Power                       -0-
     (6)  Shared Voting Power                     824,000
     (7)  Sole Dispositive Power                  -0-
     (8)  Shared Dispositive Power                2,289,694

9)   Aggregate Amount Beneficially
     Owned by Each Reporting Person               2,289,694


10)  Check if the Aggregate Amount in
     Row (9) Excludes Certain Shares              Not Applicable


11)  Percent of Class Represented by
     Amount In Row (9)                            2.2%


12)  Type of Reporting Person                     CO, HC



1(a) Name of Issuer:                       H & R Block, Inc.

1(b) Address of Issuer's Principal         4410 Main Street
     Executive Offices:                    Kansas City, MO 64111

2(a) Name of Person Filing:                American Express Company


2(b) Address of Principal Business Office: American Express Company
                                           American Express Tower
                                           World Financial Center
                                           New York, NY 10285

                                   
2(c) Citizenship:                          See Item 4 of Cover Page

2(d) Title of Class of Securities:         Common Stock

2(e) Cusip Number:                         486587-10-8

3    Information if statement is filed pursuant to Rules 13d-1(b)
            or 13d-2(b):

     American Express Company, one of the persons filing
     this statement, is a Parent Holding Company in
     accordance with Rule 13d-1(b)(ii)(G).
     
     
4    (a) Amount Beneficially Owned as of December 31, 1993:   See Item 9 of 
         cover pages.

     (b) Percent of Class:    See Item 11 of Cover Pages

     (c) Number of Shares as to which such person has:
           (i)Sole power to vote or to direct the vote:   See Item 5 of Cover
														Pages
          (ii)Shared power to vote or direct the vote:   See Item 6 of Cover
              Pages
         (iii)Sole power to dispose or to direct the disposition of:   See 
              Item 7 of Cover Pages
          (iv)Shared power to dispose or to direct the disposition  of:
              See Item 8 of Cover Pages

5 Ownership of 5% or Less of a Class:
      If this statement is being filed to report the
      fact as of the date hereof the reporting person
      has ceased to be the beneficial owner of more
      than five percent of the class of securities,
      check the following  (X).
      
6    Ownership of more than 5% on Behalf of Another Person:

                       Not Applicable
                              
7    Identification and Classification of the Subsidiary Which
     Acquired the Security Being Reported on by the Parent
     Holding Company:
                        See Exhibit I

8    Identification and Classification of Members of the Group:

                       Not Applicable

9    Notice of Dissolution of Group:

                       Not Applicable

10   Certification:

     By signing below I certify that, to the best of
     my knowledge and belief, the securities referred
     to above were acquired in the ordinary course of
     business and were not acquired for the purpose of
     and do not have the effect of changing or
     influencing the control of the issuer of such
     securities and were not acquired in
     connection with or as a participant in any
     transaction having such purposes or effect.
     
     After reasonable inquiry and to the best of my
     knowledge and belief, I certify that the
     information set forth in this statement is true,
     complete and correct.
     
     
     Dated:    December 31, 1993


               American Express Company


               By:       /s/ Stephen P. Norman
             From:           Stephan P. Norman
            Title:           Secretary


                    Exhibit Index


Exhibit I            Identification and Classification of the Subsidiary which 
	                    Acquired the Security Being Reported on by the Parent 
                     Holding Company.

Exhibit II           Statement of American Express Company


                         Exhibit  I
                              
                             to
                              
                        Schedule  13G
                              
                              
One of the persons filing this statement is a parent holding
company.  The relevant subsidiaries are IDS Financial Corporation, 
a Delaware Corporation, and a registered investment advisor and
Lehman Borthers, Inc., a Delaware corporation and registered
broker-dealer.


                         Exhibit II

                             to

                        Schedule 13G

          Under the Securities Exchange Act of 1934 

American Express Company, American Express Tower, World Financial
Center, New York, New York disclaims beneficial ownership of the
securities referred to in the Schedule 13G to which this
exhibit is attached, and the filing of this Schedule 13G
shall not be construed as an admission that American Express
Company is, for the purpose of Section 13(d) or 13(g) of the
Securities Exchange Act of 1934, the beneficial owner of any
securities covered by this Schedule 13G.


Pursuant to Rule 13d-1(f)(1) and subject to the preceding
disclaimer, American Express Company affirms it is
individually eligible to use Schedule 13G and agrees that
this Schedule is filed on its behalf, and authorizes the
President, any Vice President, the Comptroller, the
Secretary, and the General Counsel of any Associate General
Counsel, each with power to act singly, of each subsidiary
of American Express Company making this filing to sign this
statement on behalf of American Express Company.


AMERICAN EXPRESS COMPANY


By:            /s/ Stephan P. Norman
Name:              Stephan P. Norman
Title:             Secretary