UNITED STATES

                        SECURITIES AND EXCHANGE COMMISSION

                              Washington, D.C. 20549

                                   SCHEDULE 13G


                    Under the Securities Exchange Act of 1934

                                 (Amendment No. 2)


                           DENTSPLY INTERNATIONAL INC.
                                 (Name of Issuer)


                           Common Stock, $.01 Par Value
                          (Title of Class of Securities)

                                    249030107
                                  (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).











                                Page 1 of 6 Pages

CUSIP No. 249030107         

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

    Harris Associates L.P.   04-3276558

2.  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                        (a) [ ]
    Not Applicable                                      (b) [ ]

3.  SEC USE ONLY




4.  CITIZENSHIP OR PLACE OF ORGANIZATION

    Delaware

_______________ 
               |
  NUMBER OF    |    5.  SOLE VOTING POWER
               |
    SHARES     |        None
               |
 BENEFICIALLY  |    6.  SHARED VOTING POWER
               |
   OWNED BY    |        None     
               |
     EACH      |    7.  SOLE DISPOSITIVE POWER
               |
   REPORTING   |        None     
               |
    PERSON     |    8.  SHARED DISPOSITIVE POWER
               |
     WITH      |        None  
_______________|


9.  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

    -0-         

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

    Not Applicable

11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

    0%   

12. TYPE OF REPORTING PERSON*

    IA


                                Page 2 of 6 pages

CUSIP No. 249030107

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

    Harris Associates Inc.   04-3276549

2.  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                        (a) [ ]
    Not Applicable                                      (b) [ ]

3.  SEC USE ONLY




4.  CITIZENSHIP OR PLACE OF ORGANIZATION

    Delaware

_______________ 
               |
  NUMBER OF    |    5.  SOLE VOTING POWER
               |
    SHARES     |        None
               |
 BENEFICIALLY  |    6.  SHARED VOTING POWER
               |
   OWNED BY    |        None     
               |   
     EACH      |    7.  SOLE DISPOSITIVE POWER
               |
   REPORTING   |        None     
               |
    PERSON     |    8.  SHARED DISPOSITIVE POWER
               |
     WITH      |        None  
_______________|


9.  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

    -0-      

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

    Not Applicable

11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

    0%   

12. TYPE OF REPORTING PERSON*

    CO


                                Page 3 of 6 pages

Item 1(a)      Name of Issuer:

                    DENTSPLY INTERNATIONAL INC.

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

                    570 West College Avenue
                    York, Pennsylvania 17404

Item 2(a)      Name of Person Filing:

                    Harris Associates L.P. ("Harris")
                    Harris Associates, Inc.(the "General Partner")

Item 2(b)      Address of Principal Business Office:

                    Both Harris and the General Partner maintain
                    their principal offices at:

                    Two North LaSalle Street, Suite 500
                    Chicago, Illinois 60602

Item 2(c)      Citizenship:

                    Harris is a Delaware limited partnership.
                    The General Partner is a Delaware corporation.

Item 2(d)      Title of Class of Securities:

                    Common Stock, $.01 Par Value (the "Shares")

Item 2(e)      CUSIP Number:

                    249030107

Item 3         Type of Person:

                    (e)  Harris is an Investment Adviser registered under
                         Section 203 of the Investment Advisers Act of
                         1940.

                         The General Partner is the sole general
                         partner of Harris.

Item 4         Ownership (at December 31, 1996):

                    (a)  By reason of advisory and other relationships with
                         the persons who own the Shares, Harris may be
                         deemed to be the beneficial owner of the following
                         Shares:

                         None      


                                       -4-

                    (b)  Percent of class:
                         
                         0%   

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

                        (i)      sole power to vote or to direct the vote: 
                                 None

                        (ii)     shared power to vote or to direct the
                                 vote:  None     

                        (iii)    sole power to dispose or to direct the
                                 disposition of:  None     

                        (iv)     shared power to dispose or to direct the
                                 disposition of:  None
 
Item 5        Ownership of Five Percent or Less of a Class:

                    As of December 31, 1996, Harris ceased to be a
                    beneficial owner of any class of securities.

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

                   Not Applicable

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

                   Not Applicable

Item 8        Identification and Classification of Members of the Group:

                   Not Applicable




                                       -5-

Item 9        Notice of Dissolution of Group:

                   Not Applicable
                                         
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.


Dated:   February 4, 1997
                                  Harris Associates, Inc., for itself and,
                                  as general partner for Harris Associates
                                  L.P.


                                  By:/s/Anita M. Nagler
                                     Anita M. Nagler
                                     Vice President         




















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