Pricing Supplement No. 60                                       Filing Under
                      ---                                     Rule 424(b)(2)
(To Prospectus Supplement dated June 30, 1995
 including the Prospectus dated May 18, 1995)

Trade Date:   2/24/97                                         Registration
           -------------------                                File No.
                                                              33-59227



       IKON Capital,Inc.(formerly known as Alco Capital Resource, Inc.)
- --------------------------------------------------------------------------------

                              Medium Term Notes


CUSIP:   01374QCU0
      ---------------------------------
Principal Amount: $   10,000,000         Floating Rate Notes: N/A       
                 ----------------------                      -------------------
Interest Rate (if fixed rate): 6.49%           Interest Rate Basis: N/A         
                              ---------                            -------------
Interest Payment Date(s): N/A              -Commercial Paper Rate:              
                         --------------                           ----------    
  (other than June 15 and December 15)     -Prime Rate:                         
Regular Record Date(s):   N/A                          ---------------------    
                       ----------------    -LIBOR:                              
  (other than May 31 and November 30)             --------------------------    
                                           -Treasury Rate:                      
Stated Maturity: 2 /27/01                                 ------------------    
                -----------------------    -CD Rate:                            
Specified Currency: US Dollars                      ------------------------    
                   --------------------    -Federal Funds Rate:                 
Applicable Exchange Rate (if any): N/A                         -------------    
                                  -----    -Other:                              
   US Dollar $1.00 = N/A                          --------------------------    
                    -------------------                                         
Issue Price (as a percentage of          Index Maturity: N/A                    
             principal amount): 100%                    ------------------------
                               --------  Spread: N/A                            
Selling Agent:                                  --------------------------------
  -Lehman Brothers:                      Spread Multiplier: N/A                 
                   ----------------                        ---------------------
  -Chase Securities, Inc.:   X           Maximum Interest Rate: N/A             
                          ---------                            -----------------
  -Goldman, Sachs & Co:                  Minimum Interest Rate: N/A             
                       ------------                            -----------------
  -Merrill Lynch & Co:                   Initial Interest Rate: N/A             
                      -------------                            -----------------
  -Other:                                  Interest Reset Date(s)               
         --------------------------        (if semi-annually or annually):      
                                                                                
Selling Agent's Commission (%): .45%       -------------------------------------
                               --------      Third Wednesday of: N/A            
Purchasing Agent: N/A                                           ----------------
                 ----------------------        Interest Reset Date (if weekly,  
Purchasing Agent's Discount or                 monthly, or quarterly):          
   Commission (%): N/A                                                ----------
                  ---------------------  Interest Determination Date(s): N/A    
Type of Sale:                                                           --------
        As Agent: X   As Principal:      Calculation Date(s): N/A               
                 ----              ----                      -------------------
Net proceeds to the Company: $9,955,000  Calculation Agent: N/A                 
                            -----------                    ---------------------
Settlement date                          Interest Payment Date(s): N/A          
  (original issue date): 2/27/97                                  --------------
                        ---------------     (other than June 15 and December 15)
Redemption Commencement                  Regular Record Date(s): N/A            
  Date (if any): N/A                                            ----------------
                -----------------------     (other than May 31 and November 30)
Redemption Period: N/A                   Interest Reset Period: N/A             
                  ---------------------                        -----------------
Exchange Rate Agent: N/A                                           
                    -------------------  
Original Issue Discount Security:        
        Yes:    No: X                            
            ----   ----                          
                                        
Form:                                   
        Book Entry: X   Certificated    
                   ---              --- 
                                        
                                        



Authorized by: /s/ O. Gordon Brewer, Jr.
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