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                                                Rule 424 (b)(3)
                                                Registration No. 33-60071
                                                                               
PRICING SUPPLEMENT NO. 26 DATED SEPTEMBER 13, 1996
TO PROSPECTUS DATED JULY 14, 1995 AND PROSPECTUS SUPPLEMENT DATED JULY 19, 1995
                                                                               
                             SARA LEE CORPORATION
                         Medium-Term Notes, Series C
                                 (Fixed Rate)
                                                                               
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Principal Amount: $6,250,000             Issue Date: SEPTEMBER 18, 1996    
Issue Price: 99.868%                     Stated Maturity: SEPTEMBER 20, 1999
Commission of Selling Agents: NIL        Specified Currency: U.S. Dollars  
Net Proceeds to Issuer: $6,241,750       Form:      X  Global                  
Interest Rate: 6.50%                               ---               
Selling Agents: GOLDMAN SACHS                         Certificated            
Trade Date: SEPTEMBER 13, 1996                     ---               
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Interest Payment Dates:                      Amortizing Notes:                 
                                                                               
  X  As specified in Prospectus Supplement          Yes                        
 ---                                           ---                             
     Other (specify)                            X   No                         
 ---                ----------------------     ---                             
Regular Record Date:                           Each payment of principal of, 
                                               and interest on, the Notes will
  X  As specified in Prospectus Supplement     be made:         
 ---                                                   Quarterly               
                                                   ---                         
     Other (specify)                                X  Semiannually            
 ---                ----------------------         ---                         
                                                       Other (specify)         
Original Issue Discount Note:                      ---                ---------
      Yes  X  No                             Interest Rate may be reset:       
  ---     ---                                         Yes  X  No    
Original Issue Discount                   %        ---    ---              
                       -------------------                                     
Yield to Maturity:                        %     Terms of reset:                
                  ------------------------   Redemption Information:           
                                                                               
                                             Repayment Information             
Repurchase Price (for Discount Securities):                                    
                                                                               
Other Provisions:                                                              

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The aggregate principal amount of this offering is U.S. $6,250,000 and relates 
only to Pricing Supplement No. 26.  Medium-Term Notes, Series C, may be issued 
by the Company in the aggregate principal amount of up to U.S. $500,000,000  
or the equivalent in foreign currencies or foreign currency units.  To date,   
including this offering, an aggregate of U.S. $307,000,000 or the equivalent   
in foreign currency or foreign currency units of Medium-Term Notes, Series C,  
have been issued.                                                              
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    TYPE OF SALE:                IF PRINCIPAL TRANSACTION, REOFFERING AT:      
    As Agent        X  varying prices related to prevailing market prices at   
- ---                --- the time of resale
               
 X  As Principal       fixed public offering prices of    % of Principal Amount
- ---                ---                                 ---                     
                                                                               
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