Rule 424(b)(2)
                                        Registration No. 33-56615
                                        NASD File No: 941202002

PRICING SUPPLEMENT NO. 100
Dated March 3, 1995 to Prospectus
Supplement dated January 26, 1995
and Prospectus dated Jauary 26, 1995

                   LEHMAN BROTHERS HOLDINGS INC.
                    Medium-Term Notes, Series E
                                        (Fixed Rate)

Due from Nine Months to 30 Years from Date of Issue
Interest Payable each February 15 and August 15 and at Maturity


Pricing to Public:  99.755%

Agent's Commission: .35%

Original Issue Date: 3/10/95

Interest Rate Per Annum:  8.06%

Maturity Date:  3/10/98
                                

     The aggregate principal amount of this offering is $4,000,000 and
relates only to Pricing Supplement No. 100.  Medium-Term Notes,
Series E may be issued by the Company in an aggregate principal
amount of up to $5,267,500,000 and, to date, including this
offering, an aggregate of $3,488,275,000 Medium-Term Notes, Series E
has been issued and $2,158,975,000 are outstanding.