SECURITIES AND EXCHANGE COMMISSION
                         Washington, D.C. 20594


                              SCHEDULE 13G

               Under the Securities Exchange Act of 1934


                          (Amendment No. 3 )*



                             Dana Corporation

                             (Name of Issuer)

                               Common Stock

                      (Title of Class of Securities)

                                235811106

                              (CUSIP Number)


Check the following box if a fee is being paid with this statement [ ].
(A fee is not required only if the filing 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).

*The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class
of securities, and for any subsequent amendment containing information
which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not
be deemed to be "filed" for the purpose of Section 18 of the Securities
Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of
that section of the Act but shall be subject to all other provisions of
the Act (however, see the Notes).

























 1   NAME OF REPORTING PERSON
     S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
     The Capital Group Companies, Inc.
     86-0206507

 2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
        (a) 
        (b) 


 3   SEC USE ONLY




 4   CITIZENSHIP OR PLACE OF ORGANIZATION

     Delaware


              5   SOLE VOTING POWER

                  NONE


              6   SHARED VOTING POWER
 NUMBER OF
   SHARES
                  NONE
BENEFICIALL
 Y OWNED BY
              7   SOLE DISPOSITIVE POWER
    EACH
 REPORTING
                  8,411,100
PERSON WITH


              8   SHARED DISPOSITIVE POWER

                  NONE


 9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     8,411,100   Beneficial ownership disclaimed pursuant to Rule 13d-4


 10  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*




 11  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     8.0%


 12  TYPE OF REPORTING PERSON*

     HC


                 * SEE INSTRUCTION BEFORE FILLING OUT!














 1   NAME OF REPORTING PERSON
     S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
     Capital Research and Management Company
     95-1411037

 2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
        (a) 
        (b) 


 3   SEC USE ONLY




 4   CITIZENSHIP OR PLACE OF ORGANIZATION

     Delaware


              5   SOLE VOTING POWER

                  NONE


              6   SHARED VOTING POWER
 NUMBER OF
   SHARES
                  NONE
BENEFICIALL
 Y OWNED BY
              7   SOLE DISPOSITIVE POWER
    EACH
 REPORTING
                  8,411,100
PERSON WITH


              8   SHARED DISPOSITIVE POWER

                  NONE


 9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     8,411,100   Beneficial ownership disclaimed pursuant to Rule 13d-4


 10  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*




 11  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     8.0%


 12  TYPE OF REPORTING PERSON*

     IA


                 * SEE INSTRUCTION BEFORE FILLING OUT!











                   SECURITIES AND EXCHANGE COMMISSION
                          Washington, DC 20549

                              Schedule 13G
               Under the Securities Exchange Act of 1934


Amendment No. 3

Item 1(a)   Name of Issuer:
       Dana Corporation

Item 1(b)   Address of Issuer's Principal Executive Offices:
       P.O. Box 1000
       Toledo, OH  43615

Item 2(a)   Name of Person(s) Filing:
       The Capital Group Companies, Inc. and Capital Research and
       Management Company

Item 2(b)   Address of Principal Business Office:
       333 South Hope Street
       Los Angeles, CA  90071

Item 2(c)   Citizenship:   N/A

Item 2(d)   Title of Class of Securities:
       Common Stock

Item 2(e)   CUSIP Number:
       235811106

Item 3   The person(s) filing is(are):

       (b)   [ ]   Bank as defined in Section 3(a)(6) of the Act.
       (e)    [X]   Investment Adviser registered under Section 203 of
            the Investment Advisers Act of 1940.
       (g)    [X]   Parent Holding Company in accordance with Section
            240.13d-1(b)(1)(ii)(G).

Item 4   Ownership

       The Capital Group Companies, Inc. is the parent holding company
       of a group of investment management companies that hold
       investment power and, in some cases, voting power over the
       securities reported in this Schedule 13G. The investment
       management companies, which include a "bank" as defined in
       Section 3(a)6 of the Securities Exchange Act of 1934 (the "Act")
       and several investment advisers registered under Section 203 of
       the Investment Advisers Act of 1940, provide investment advisory
       and management services for their respective clients which
       include registered investment companies and institutional
       accounts. The Capital Group Companies, Inc. does not have
       investment power or voting power over any of the securities
       reported herein; however, The Capital Group Companies, Inc. may
       be deemed to "beneficially own" such securities by virtue of Rule
       13d-3 under the Act.









       Capital Research and Management Company, an investment adviser
       registered under Section 203 of the Investment Advisers Act of
       1940 and wholly owned subsidiary of The Capital Group Companies,
       Inc., is the beneficial owner of 8,411,100 shares or 8.0% of the
       105,022,000 shares of Common Stock believed to be outstanding as
       a result of acting as investment adviser to various investment
       companies registered under Section 8 of the Investment Company
       Act of 1940.



Item 5   Ownership of 5% or Less of a Class: [ ]

Item 6   Ownership of More than 5% on Behalf of Another Person: N/A

Item 7   Identification and Classification of the Subsidiary Which
       Acquired the Security Being Reported on By the Parent Holding
       Company

       1. 
          Capital Research and Management Company is an Investment
          Adviser registered under Section 203 of the Investment
          Advisers Act of 1940 and is a wholly owned subsidiary of The
          Capital Group Companies, Inc.


Item 8   Identification and Classification of Members of the Group:  N/A

Item 9   Notice of Dissolution of the Group:  N/A

Item 10   Certification

       By signing below, I certify that, to the best of my knowledge and
       belief, the securities referred to above were acquired in the
       ordinary course of business and were not acquired for the purpose
       of and do not have the effect of changing or influencing the
       control of the issuer of such securities and were not acquired in
       connection with or as a participant in any transaction having
       such purpose or effect.

   Signature

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



        Date:          February 10, 1998


        Signature:     *Larry P. Clemmensen

        Name/Title:    Larry P. Clemmensen, President

                       The Capital Group Companies, Inc.














        Date:          February 10, 1998


        Signature:     *Paul G. Haaga, Jr.

        Name/Title:    Paul G. Haaga, Jr., Executive Vice
                       President

                       Capital Research and Management Company




        *By

               James P. Ryan
               Attorney-in-fact

               Signed pursuant to a Power of Attorney dated December 4,
               1997 included as an Exhibit to Schedule 13G filed with
               the Securities and Exchange Commission by The Capital
               Group Companies, Inc. on December 10, 1997 with respect
               to Viatel Inc.












































                               AGREEMENT

                            Los Angeles, CA
                           February 10, 1998

  The Capital Group Companies, Inc. ("CGC") and Capital Research and
Management Company ("CRMC") hereby agree to file a joint statement on
Schedule 13G under the Securities Exchange Act of 1934 (the "Act") in
connection with their beneficial ownership of Common Stock issued by
Dana Corporation.

  CGC and CRMC state that they are each entitled to individually use
Schedule 13G pursuant to Rule 13d-1(c) of the Act.

  CGC and CRMC are each responsible for the timely filing of the
statement and any amendments thereto, and for the completeness and
accuracy of the information concerning each of them contained therein
but are not responsible for the completeness or accuracy of the
information concerning the others.



                 THE CAPITAL GROUP COMPANIES, INC.

                 BY:              *Larry P. Clemmensen

                                   Larry P. Clemmensen, President
                                   The Capital Group Companies,
                                   Inc.


                 CAPITAL RESEARCH AND MANAGEMENT COMPANY

                 BY:              *Paul G. Haaga, Jr.

                                   Paul G. Haaga, Jr., Executive
                                   Vice President
                                   Capital Research and Management
                                   Company


*By

     James P. Ryan
     Attorney-in-fact

     Signed pursuant to a Power of Attorney dated December 4, 1997
     included as an Exhibit to Schedule 13G filed with the Securities
     and Exchange Commission by The Capital Group Companies, Inc. on
     December 10, 1997 with respect to Viatel Inc.