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                                                                 EXHIBIT 5.2

INTERNAL REVENUE SERVICE               DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
P.O. BOX A 3617 DPN20-6
CHICAGO, IL  60690
                                       Employer Identification Number:
Date:  January 30, 1995                   43-1162835
                                       File Folder Number:
ANHEUSER-BUSCH COMPANIES, INC.            430002090
C/O CAROLYN G. WOLFF                   Person to Contact:
ONE BUSCH PLACE                           FRITZ PEARSON
ST. LOUIS, MO  63118                   Contact Telephone Number:
                                          (414) 798-8360
                                       Plan Name:
                                          DEFERRED INCOME STOCK
                                          PURCHASE AND SAVINGS
                                          PLAN
                                       Plan Number:  059


Dear Applicant:

    We have made a favorable determination on your plan, identified above,
based on the information supplied.  Please keep this letter in your permanent
records.

    Continued qualification of the plan under its present form will depend on
its effect in operation.  (See section 1.401-1(b)(3) of the Income Tax
Regulations.)  We will review the status of the plan in operation
periodically.

    The enclosed document explains the significance of this favorable
determination letter, points out some features that may affect the qualified
status of your employee retirement plan, and provides information on the
reporting requirements for your plan.  It also describes some events that
automatically nullify it.  It is very important that you read the
publication.

    This letter relates only to the status of your plan under the Internal
Revenue Code.  It is not a determination regarding the effect of other
federal or local statutes.

    This determination is subject to your adoption of the proposed amendments
submitted in your letter dated December 13, 1994.  The proposed amendments
should be adopted on or before the date prescribed by the regulations under
Code section 401(b).

    This plan is an employee stock ownership plan with a cash or deferred
arrangement described Code section 401(k).

    This plan satisfies the requirements of Code section 4975(e)(7).

    This plan satisfies the minimum coverage requirements on the basis of the
average benefit test in section 410(b)(2) of the Code.




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    This letter is issued under Rev. Proc. 93--39 and considers the
amendments required by the Tax Reform Act of 1986 except as otherwise
specified in this letter.

    This plan satisfies the nondiscriminatory current availability
requirements of section 1.401(a)(4)-4(b) of the regulations with respect to
those benefits, rights, and features that are currently available to all
employees in the plan's coverage group.  For this purpose, the plan's
coverage group consists of those employees treated as currently benefiting
for purposes of demonstrating that the plan satisfies the minimum coverage
requirements of section 410(b) of the Code.

    This plan qualifies for Extended Reliance described in the last paragraph
of Publication 794 under the caption "Limitations of a Favorable
Determination Letter".

    If you have questions concerning this matter, please contact the person
whose name and telephone number are shown above.

                                    Sincerely yours,

                                    /s/ MARILYN W. DAY

                                    Marilyn W. Day
                                    District Director

Enclosures
Publication 794
Reporting & Disclosure Guide
   For Employee Benefit Plans