UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


SCHEDULE 13G
Under the Securities Exchange Act of 1934



Amendment No. 2*

Name of Issuer:  INTERNATIONAL FLAVORS & FRAGRANCES, INC.

Title of Class of Securities:  Common Stock

CUSIP Number:  45950610


Check the appropriate box to designate the rule pursuant to which
this Schedule is filed:

[   ]  Rule 13d-1(b)
[ X ]  Rule 13d-1(c)
[   ]  Rule 13d-1(d)

*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).

CUSIP No.: 45950610               13G            Page 2 of 4 Pages

1.  NAME OF REPORTING PERSON
         Pauline H. Van Dyke

2.  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
         a.   [   ]
         b.   [   ]

3.  SEC USE ONLY

4.  CITIZENSHIP OR PLACE OF ORGANIZATION
         U.S.A.

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

    5.   SOLE VOTING POWER
              129,426

    6.   SHARED VOTING POWER
              7,273,536

    7.   SOLE DISPOSITIVE POWER
              129,426

    8.   SHARED DISPOSITIVE POWER
              7,273,536

9.  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
         7,402,962

10. CHECK BOX IS THE AGGREGATE AMOUNT IN ROW(9) EXCLUDES CERTAIN
    SHARES
         N/A

11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
         6.8%

12. TYPE OF REPORTING PERSON*
         IN

*SEE INSTRUCTION BEFORE FILLING OUT!


CUSIP No.: 45950610               13G            Page 3 of 4 Pages


Item 1(a)          Name of Issuer:  International Flavors &
                   Fragrances, Inc.

Item 1(b)          Address of Issuer's Principal Executive Offices: 
                   521 West 57th Street, New York, NY  10019

Item 2(a)          Name of Person Filing:  Pauline H. Van Dyke

Item 2(b)          Address of Principal Business Office or, if none,
                   Residence:  111 East Kilbourn Avenue, 19th Floor
              Milwaukee, Wisconsin 53202

Item 2(c)          Citizenship:  United States

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

Item 2(e)          CUSIP Number:  45950610

Item 3        Filer is filing this statement pursuant to Section
              240.13d-1(c)

Item 4        Ownership (as of December 31, 1997):

              (a)  Amount Beneficially Owned:  7,402,962*
              (b)  Percent of Class:  6.8%
              (c)  Number of shares as to which such person has:

                   (i)  sole power to vote or to direct the    
                        vote:  129,426
                  (ii)  shared power to vote or to direct the  
                        vote:  7,273,536
                 (iii)  sole power to dispose or to direct the
                        disposition of:  129,426
                  (iv)  shared power to dispose or to direct
                        the disposition of:  7,273,536

Item 5        Not Applicable

Item 6        Not Applicable

Item 7        Not Applicable

Item 8        Not Applicable

Item 9        Not Applicable


CUSIP No.: 45950610               13G            Page 4 of 4 Pages
Item 10       Certification 

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

*The undersigned disclaims any beneficial interest in 1,830,774
shares except as defined in Regulation 13(d)-3 promulgated
pursuant to Sections 12(d) and 13(g) of the Securities Exchange
Act of 1934.  Nothing herein shall be construed as an admission
that the undersigned is the beneficial owner of such shares for
any other purpose.



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 5, 1998.


                   /s/ Pauline H. Van Dyke
                   Pauline H. Van Dyke