REAL  CPUTIM(3,2), TSTAK(5)
	INTEGER  NAMES(3,2), ISTAK(5)
C
	COMMON /TIMCOM/  TIME, KURNT, ITOP, NSUBS, NSTAK, LUN
	COMMON /TIMCM0/  CPUTIM
	COMMON /TIMCM1/  NAMES
	COMMON /TIMCM2/  ISTAK
	COMMON /TIMCM3/  TSTAK
C
	DATA  NSUBS/2/, NSTAK/5/, LUN/5/
	DATA  NAMES/'MA','IN','  ','SU','BR','  '/
C
	CALL TIMEON
	DO 1000 I = 1,10
	   DO 100 J = 1,10
  100	      WRITE(2,201)
  201	FORMAT (100X)
	   REWIND 2
	   DO 200 J = 1,10
	      CALL SUBR
  200	      REWIND 2
 1000	   CONTINUE
	CLOSE(UNIT=2,DISP='DELETE')
	CALL TIMEOF
	STOP
	END
	SUBROUTINE SUBR
	CALL TIMCAL(2)
	DO 100 J = 1,20
 100	   WRITE(2,201)
 201	FORMAT (100X)
	CALL TIMRET(2)
	RETURN
	END