| Advertising agency | Cunningham & Walsh, Inc. |
| Major client | The Procter & Gamble Company |
| Goods | Advertising |
| Notes | Cunningham & Walsh in New York, with 1985 billing of $200 million, will be merged into Ayer`s New York office, which becomes the surviving name. Ayer- New York last year had billing of $625 million. Ayer worldwide had 1985 billing of $826 million. Procter & Gamble is C&W`s major client. |