<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE INC</entityName>
    </exchange>

    <issuer>
        <cik>8960</cik>
        <entityName>BENEFICIAL CORP</entityName>
        <fileNumber>001-01177</fileNumber>
        <address>
            <street1>One Christina Centre</street1>
            <street2>301 North Walnut Street</street2>
            <city>Wilmington</city>
            <stateOrCountryCode>DE</stateOrCountryCode>
            <stateOrCountry>DELAWARE</stateOrCountry>
            <zipCode>19801</zipCode>
        </address>
        <telephoneNumber>(302) 425-2500</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>8.40% Debentures Maturing at Holder's Option Annually on December 15 Commencing in 1986 and due May 15, 2008</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(2)</ruleProvision>

    <signatureData>
        <signatureName>Paras Madho</signatureName>
        <signatureTitle>Director</signatureTitle>
        <signatureDate>2008-05-22</signatureDate>
    </signatureData>
</notificationOfRemoval>
