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Citicorp is the nation's No. 1 bank whether you rate it by assets or operating income. But for some banks the rankings vary depending on which measure is used. J. P. Morgan ranks No. 4 in assets, but 8th in operating income. First Interstate, based in California, is 5th in operating income, but 12th in assets, according to the Bank Analyst.

The top 10 banks, measured by operating income, are: Citicorp, BankAmerica, Chase Manhattan, Security Pacific, First Interstate, Chemical Bank, Wells Fargo, J. P. Morgan, Bankers Trust, and Manufacturers Hanover.

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