COURT OF APPEALS OF OHIO, EIGHTH DISTRICT
                       COUNTY OF CUYAHOGA
                            NO. 74191
CAROL ANN KOFOL               :
                              :
          Plaintiff-appellee  :
                              :          JOURNAL ENTRY
     vs.                      :               and
                              :             OPINION
AUGUST KOFOL                  :
                              :
          Defendant-appellant :
                              :
DATE OF ANNOUNCEMENT
OF DECISION                   :    JUNE 17, 1999
CHARACTER OF PROCEEDING       :    Civil appeal from
                              :    Court of Common Pleas
                              :    Domestic Relations Division
                              :    Case No. D-243892
JUDGMENT                      :    DISMISSED.
DATE OF JOURNALIZATION        :
APPEARANCES:
For plaintiff-appellee:       MARGARET KAZDIN STANARD
                              MEGAN J. CORSI
                              Attorneys at Law
                              Reid, Berry & Stanard
                              1300 Illuminating Building
                              55 Public Square
                              Cleveland, Ohio  44113
For defendant-appellant:      THOMAS M. MORONEY
                              Attorney at Law
                              1230 Standard Building
                              1370 Ontario Street
                              Cleveland, Ohio  44113-1739
KENNETH A. ROCCO, J.:
                               -2-
     The lower court,  in its judgment entry issued February  24,
1998, ordered, inter alia:
          IT IS FURTHER  ORDERED, ADJUDGED AND  DECREED
          that the parties' retirement benefits shall be
          divided through Qualified Domestic  Relations
          Orders (QDRO).    Counsel for  the  Plaintiff
          shall, within thirty (30) days, prepare a QDRO
          which divides  the  marital  portion  of  the
          Defendant's Key  Corp Cash  Balance   Pension
          Plan and his  401(K).  Counsel for  Defendant
          shall, within thirty (30) days, prepare a QDRO
          which divides the Plaintiff's PraxAir Retire-
          ment Program Plan and Advanced Ceramics  Cor-
          poration Retirement  Plan and  Severance  Pay
          Plan in conformity with this Judgment  Entry.
          The Court shall retain continuing jurisdiction
          to effectuate this order.
Since neither  appellant  nor appellee  has filed  the  requisite
judgment entry, no final appealable order exists and this court is
without jurisdiction to rule on the appeal.
                               -3-
     It is ordered that appellee and appellant share equally in the
costs herein taxed.
     The Court finds there were reasonable grounds for this appeal.
     It is ordered that a special mandate issue out of this Court
directing the  Cuyahoga County  Court of  Common Pleas,  Domestic
Relations Division, to carry this judgment into execution.
     A certified copy of this entry shall constitute the  mandate
pursuant to Rule 27 of the Rules of Appellate Procedure.
JAMES M. PORTER, A.J.     and
TERRENCE O'DONNELL, J. CONCUR
                                             JUDGE
                                        KENNETH A. ROCCO
N.B.  This entry is an announcement of the court's decision.  See
App.R. 22(B), 22(D) and 26(A); Loc.App.R. 27.  This decision will
be journalized and will become the judgment and order of the court
pursuant to App.R. 22(E) unless a motion for reconsideration with
supporting brief, per App.R. 26(A), is filed within ten (10) days
of the announcement of the court's decision.  The time period for
review by the Supreme Court of  Ohio shall begin to run upon  the
journalization of  this court's announcement  of decision by  the
.