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	SECURITIES AND EXCHANGE COMMISSION
	Washington, D.C.  20549

	Schedule 13G

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

	IHOP Corporation
	________________________________________
	(Name of Issuer)

	Common Stock
	________________________________________
	(Title of Class of Securities)

	44962310
	_________________________
	(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 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 the 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).

(Continued on following page(s))

Page 1 of 5 Pages



CUSIP No.  44962310     13G      Page   2  of 5  Pages
          __________                   ___   ___

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

	State Street Research & Management Company
	#13-31424135

2.	CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
	(a)  [   ]
	(b)  [   ]
3.	SEC USE ONLY


4.	CITIZENSHIP OR PLACE OF ORGANIZATION
	Reporting Person is a corporation organized under Delaware 
laws.  Principal office of Reporting Person is in Boston, MA.


				5.	SOLE VOTING POWER
					0
	NUMBER OF
	SHARES			6.	SHARED VOTING POWER	
	BENEFICIALLY			- 0 -
	OWNED BY EACH
	REPORTING		7.	SOLE DISPOSITIVE POWER	
	PERSON WITH			0

				8.	SHARED DISPOSITIVE POWER
					- 0 -

9.	AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
					0

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

11.	PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
		0.00%

12.	TYPE OF REPORTING PERSON*

                        Investment Adviser

*SEE INSTRUCTION BEFORE FILLING OUT



SCHEDULE G

	Item 1 (a).	Name of Issuer
	IHOP Corporation

	Item 1 (b).	Address of Issuer's Principal Office
	525 North Brand Boulevard
	Glendale, CA  91203-1903

	Item 2 (a).	Name of Person Filing
	State Research & Management Company

	Item 2 (b)	Address of Principal Business Office, or if 
none, Residence
	One Financial Center,  30th Floor
	Boston,  MA 02111-2690

	Item 2 (c).	Citizenship
	Reporting Person is a corporation organized under 
Delaware laws.  Principal office of Reporting Person is in
Boston, MA

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

	Item 2 (e).	CUSIP Number
	44962310

	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 section 240.13d-1 
(b) (1) (ii) (F)
	(g) [ ]	Parent Holding Company, in accordance with section 
240.13d-1 (b) (ii) (G) (Note: See Item 7)
	(h) [ ]	Group, in accordance with section 240.13d-1 (b) (1) 
(ii) (H)



SCHEDULE G

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:  0

	(b)	Percent of Class:  0.00%

	(c)	Number of shares as to which such persons has:

		(i)	sole power to vote or to direct the 
			vote:  0
		(ii)	shared power to vote or to direct the 
			vote:  -0-
		(iii)	sole power to dispose or to direct the 	
			disposition of:  0
		(iv)	shared power to dispose or to direct 
			the disposition of:  -0-

	State Street Research & Management Company disclaims any 
beneficial interest in any of the foregoing securities.

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].

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 class, such person 
should be identified.  A listing 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.

All foregoing shares are in fact owned by clients of State Street 
Research & Management Company


SCHEDULE G

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

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.

			Inapplicable

Item 8.	Identification and Classification of Members of the 
Group.

If a group has filed this schedule pursuant to Rule 13d-1 (b) 
(ii) (H), so indicate under Item 3(b) 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 the identity of each member 
of the group.


			Inapplicable

Item 9.	Notice of Dissolution of Group.

			Inapplicable

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:	February 13, 1996
	Signature:	/s/ Richard D. Shoemaker
		Richard D. Shoemaker
		Sr. Vice President