SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC   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)
August 16, 1994

Harsco Corporation
(Exact name of registrant as specified in its 
charter)

Delaware
(State or other jurisdiction of incorporation)

1-3970
(Commission File Number)

23-1483991
(I.R.S. Employer Identification Number)


350 Poplar Church Road
Camp Hill, Pennsylvania
(Address of principal executive offices)
17001-8888
(Zip Code)


Registrant's telephone number, including area code:
(717) 763-7064


Item 5.  Other Events.

Federal Excise Tax - Government Voluntarily Withdraws 
Its Appeal of the Armed Services Board of Contract 
Appeals Decision

As reported in the Company's previous filings, the 
Armed Services Board of Contract Appeals ruled that 
Harsco is entitled to a price adjustment to the five-
ton truck contract to reimburse Federal Excise Tax 
(FET) paid on vehicles that were to be delivered 
after October 1, 1988.  In June 1994, the Government 
appealed to the Court of Appeals for the Federal 
Circuit.  Effective August 16, 1994, the Government 
voluntarily withdrew its appeal.  As previously 
reported, the Commercial Litigation Branch of the 
Department of Justice is continuing to conduct its 
civil investigation with respect to the facts 
underlying this claim.  The Government might attempt 
to renew its motions to reopen the Armed Services 
Board of Contract Appeals decision based upon the 
results of the continuing investigation.  Also, if 
the Department of Justice files a separate civil 
action against the Company as a result of this 
investigation, it may seek various remedies including 
forfeiture by the Company of its claims for 
reimbursement of FET and related claims, treble 
damages, and civil penalties.

Settlement of Various Five-Ton Truck Contract Issues

On August 26, 1994, the Company and the Government 
signed a modification to the five-ton truck contract 
resolving all outstanding contractual matters 
concerning that agreement with certain limited 
exceptions including FET related matters.  The 
contract modification includes resolution of the 
Company's claims described in earlier Company filings 
for contract changes, inadequate technical data 
package, and delays and disruptions.  The 
modification provides for an increase of $12.5 
million in the contract price.  The price increase is 
expected to result in pre-tax income to the Company 
of approximately $11.7 million after related excise 
tax and other associated costs.

Claim Against Certain Former Shareholders of 
MultiServ International N.V.

On August 29, 1994, the Company filed a legal action 
in the United States District Court for the Southern 
District of New York seeking recovery of damages 
arising from misrepresentations which the Company 
claims were made to it in connection with its 
purchase of the stock of MultiServ International N.V. 
on August 31, 1993.  The Complaint names as 
defendants, Adrian H. H. Bowden; The Dyson-Kissner-
Moran Corporation and two of its affiliated companies 
(MHC Holding Corp. and DKM-MLP Limited Partnership); 
Adler & Shaykin Fund II, L.P.; and Rene Segui.  The 
Complaint seeks damages in an amount to be 
determined.

SIGNATURE


Pursuant to the requirements of the Securities 
Exchange Act of 1934, the registrant has duly caused 
this report to be signed on its behalf by the 
undersigned thereunto duly authorized.


HARSCO CORPORATION
(Registrant)




By:  Derek C. Hathaway
Chairman, President &
Chief Executive Officer

Date:  September 2, 1994