SECURITIES AND EXCHANGE COMMISSION
                          WASHINGTON, D.C. 20549


                               SCHEDULE 13G


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



Name of Issuer: Dana Corporation


Title of Class of Securities: Common


CUSIP No.: 235811-10-6



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 and 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).


                     (Continued on following page(s))

NOTE:     Amounts reported on this cover page are included in the
totals reported on the first cover page.


Cusip No:235811-10-6
                                    13G

1.   NAME OF REPORTING PERSON
     S.S. OR I.R.S IDENTIFICATION NO OF ABOVE PERSON:

     Delaware Management Company, Inc.  13-346352

2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*:

          a. (    )      b.  (    )

3.   SEC. USE ONLY:



4.   CITIZENSHIP OF PLACE OF ORGANIZATION:

     State of Delaware

5.   NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
     WITH SOLE VOTING POWER:

     1,684,200

6.   NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
     WITH SHARED VOTING POWER:
     
     22,800

7.   NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
     WITH SOLE DISPOSITIVE POWER:

     2,227,945

8.   NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
     WITH SHARED DISPOSITIVE POWER:

     114,900

9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
     PERSON:

     2,342,845

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


11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):

     4.77%
12.  TYPE OF REPORTING PERSON*:

     IA
      
                         SCHEDULE 13G


Item 1(a)      Name of Issuer:

               Dana Corporation
Item 1(b)      Address of Issuer's Principal Executive Offices:

               4500 Dorr Street, Toledo OH  43615 
               
Item 2(a)      Name of Person Filing

               Delaware Management Company, Inc.
Item 2(b)      Address of Principal Business Office or, if none,
               Residence:

               1818 Market Street, Philadephia PA  19103
Item 2(c)      Citizenship:

               State of Delaware
Item 2(d)      Title of Class of Securities:

               Common
Item 2(e)      CUSIP Number:

               235811-10-6
Item 3         If this statement is filed pursuant to Rules
               13d-1(b), or 13d-2(b), check whether the person
               filing is a:

          a    (   )  Broker or dealer registered under Section
               15 of the Act

          b    (   )  Bank as defined in Section 3(a)(6) of the
               Act

          c    (   )  Insurance company as defined in Section
               3(a)(19) of the Act

          d    (   )  Investment company registered under Section
               8 of the Investment Company Act    

          e    ( X )  Investment adviser registered under Section
               203 of the Investment Advisers Act of 1940

          f    (   )  Employee Benefit Plan, Pension Fund which
               is subject to the provisions of the Employee
               Retirement Income Security Act of 1974 or
               Endowment Fund; see 240.13d-1(b)(1)(ii)(F)

          g    (   )  Parent Holding Company, in accordance with
               240.13d-1(b)(ii)(G) (Note:  See Item 7)

          h    (   )  Group, in accordance with 240.13d-
               1(b)(ii)(H)

Item 4         Ownership

     If the percent of the class owned, as of December 31 of the
     year covered by the statement, or as of the last day of any
     month described in Rule 13d-1(b)(2), if applicable, exceeds
     five percent, provide the following information as of that
     date and identify those shares which there is a right to
     acquire:

     (a)       Amount Beneficially Owned:
               2,342,845
     (b)       Percent of Class:
               4.77%
     (c)       Number of shares as to which such person has:
               
               (i)  Sole power to vote or to direct the vote:
               1,684,200

               (ii) Shared power to vote or to direct the vote:
               22,800

               (iii)     Sole power to dispose or to direct the
                         disposition of:
                         2,227,945

               (iv) Shared power to dispose or to direct the
                    dispositon of:
                    114,900
     Instruction:  For computations regarding securities which
     represent a right to acquire an underlying security see Rule
     13d-3(d)(1).

Item 5         Ownership of Five Percent or Less of a Class

     If this statement is being filed to report the fact that as
     of the date hereof the reporting person has ceased to be the
     beneficial owner of more than five percent of the class of
     securities, check the following ( X ).

     Instruction:  Dissolution of a group requires a response to
     this item.

Item 6         Ownership of More than Five Percent on Behalf of
               Another Person:

     If any other person is known to have the right to receive or
the power to direct the receipt of dividends from, or the
proceeds from the sale of, such securities, a statement to that
effect should be included in response to this item, and if such
interest relates to more than five percent of the cclass, such
person should be identified.  A listiing of the shareholders of
an investment company registered under the Investment Company Act
of 1940 or the beneficiaries of employee benefit plan, pension
fund or endowment fund is not required.




Item 7         Identification and Classification of the
               Subsidiary Which
               Acquired the Security Being Reported By the Parent
               Holding Company.
               N/A
     If a parent holding company has filed this schedule,
pursuant to Rule 13d-1(b)(ii)(G) so indicate under Item 3(g) and
attach an exhibit stating the identity and the Item 3
classification of the relevant subsidiary.  If a parent holding
company has filed this schedule pursuant to Rule 13d-1(c), attach
an exhibit stating the identification of the relevant subsidiary.




Item 8         Identification and Classification of the Group

     If a group has filed this schedule pursuant to Rule
13d(b)(ii)(H), so indicate under Item 3(h) and attach an exhibit
stating the identity and Item 3 classification of each member of
the group.  If a group has filed this schedule pursuant to Rule
13d-1(c), attach an exhibit stating identity of each member of
the group.

     See Agreement to File Joint Acquisition Statements attached



Item 9         Notice of Dissolution of Group
               N/A
     Notice of dissolution of a group may be furnished as an
exhibit stating the date of the dissolution and that all further
filings with respect to transactions in the security reported on
will be filed, if required, by members of the group, in their
individual capacity.  See Item 5.


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 purposes 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      12-31-93


                              
Signature  /S/ Paul A. Frick


                              
Name/Title     Paul Frick/Vice President

                          AGREEMENT TO FILE JOINT
                          ACQUISITION STATEMENTS

     AGREEMENT made this 31st day of December, 1993 by and
between DELAWARE GROUP DELAWARE FUND, INC., DELAWARE GROUP
DECATUR FUND, INC., DELAWARE GROUP DELCAP FUND, DELAMWARE
MANAGEMENT COMPANY TAX-FREE INCOME TRUST-PENNSYLVANIA,
DLEAWARE GROUP TAX-FREE FUND, INC., DELAWARE GROUP TREASURY
RESERVES, INC., DELAWARE GROUP CASH RESERVES, INC., DELAWARE
GROUP TAX-FREE MONEY FUND, INC., DELAWARE GROUP VALUE FUND, INC.,
DELAWARE GROUP GOVERNMENT FUND, INC., DELAWARE GROUP PREMIUM
FUND, INC., DELAWARE GROUP POOLED TRUST, INC., DELAWARE
GROUP GLOBAL & INTERNATIONAL FUND, INC., THE DELAWARE GROUP 
DIVIDEND AND INCOME FUND (the "Delaware Group of Funds") and 
Delaware Management Company, Inc., here in collectively referred 
to as the "parties".

     WHEREAS, The parties hereto may be deemed to be the direct
or indirect beneficial owners of the same equity securities for
the purpose of the reporting requirements of Section 13(d) of the
Securities and Exchange Acto of 1934 as amended, and

     WHEREAS, the regulations promulgated under Section 13(d)
permit the joining of such beneficial owners in the filing of a
single Joint Acquisition Statement reporting such ownership to
the Securities and Exchange Commission.

     NOW, THEREFORE, in consideration of the mutual covenants
herein contained, and each of the parties hereto intending to be
legally bound, it is agreed as follows:

     1.   In the event that any two or more parties shall be
deemed to be the direct or indirect beneficial owners of the same
equity security required to be reported to the Securities and
Exchange Commission such parties may join together in the filing
of a Joint Acquisition Statement with respect to that security.

     2.   With respect to each Joint Acquisition Statement in
which a party joins each party acknowledges that (a) it will be
eligible under applicable regulations of the Security and
Exchange Commission to join in the filing and (b) it will be
responsible for the timely filing of such statement and any
amendments thereto and the completeness and accuracy of the
information concerning the other parties making the filing,
unless such party knows or has reason to believe that such
information is inaccurate.

     3.   The parties consent to the inclusion of a copy of this
agreement as an exhibit to any Joint Acquisition Statement filed
on behalf of any of them.






     IN WITNESS WHEREOF, the parties hereto have executed this
agreement by their duly authorized officers as of the date set
forth above.



ATTEST                        DELAWARE MANAGEMENT COMPANY,INC.

/S/ Eric E. Miller            /S/ Wayne A. Stork
                                                                 

        




ATTEST                             DELAWARE GROUP OF FUNDS

/S/ George M. Chamberlain          /S/ Brian F. Wruble