SECURITIES AND EXCHANGE COMMISSION 
                     Washington, D.C. 20549
                     ______________________

                          SCHEDULE 13D

            Under the Securities Exchange Act of 1934
                        (Amendment No. 1)

                     SUNDSTRAND CORPORATION
                        (Name of Issuer)

             Common Stock, par value $.50 per share
                 (Title of Class of Securities)

                            86732310
                         (CUSIP Number) 

          John A. Levin                 (212) 332-8400
          John A. Levin & Co., Inc.     One Rockefeller Plaza
                                        New York, New York 10020
              (Name, address and telephone number of person
             authorized to receive notices and communications)

                        December 22, 1994
         (Date of event which requires filing of this statement)
                     ______________________

          If the filing person has previously filed a statement
on Schedule 13G to report the acquisition which is the subject of
this Schedule 13D, and is filing this schedule because of Rule
13d-1(b)(3) or (4), check the following box  [ ]. 

          Check the following box if a fee is being paid with the
statement  [ ].  (A fee is not required only if the reporting
person:  (1) has a previous statement on file reporting
beneficial ownership of more than five percent of the class of
securities described in Item 1; and (2) has filed no amendment
subsequent thereto reporting beneficial ownership of five percent
or less of such class.)  (See Rule 13d-7.) 




                          

          This Amendment No. 1 to Schedule 13D of John A. Levin &
Co., Inc. ("Levin & Co.") and John A. Levin with respect to the
common stock, par value $.50 per share (the "Common Stock"), of
Sundstrand Corporation (the "Company") hereby amends the initial
Schedule 13D (filed with the Securities and Exchange Commission
on December 22, 1994) as follows:

Item 3.   Source and Amount of Funds or Other Consideration.
          -------------------------------------------------

          Item 3 is hereby amended and restated as follows:

          The source of funds for purchases of the Common Stock
reported by Levin & Co. was the accounts of Levin & Co.'s
advisory clients.  The total amount of such funds is
$63,898,867, including commissions.







                             

                            SIGNATURE 

        After reasonable inquiry and to the best of their
knowledge and belief, the undersigned certify that the
information set forth in this statement is true, complete and
correct. 

Dated:      December 23, 1994

                                    JOHN A. LEVIN & CO., INC.
                                    By: /s/ John A. Levin
                                        -------------------------
                                        John A. Levin, President


                                    /s/ John A. Levin
                                    -----------------------------
                                          John A. Levin