Seventy-six percent of those accepted into the class of 1996 have decided to matriculate into the College, marking the third year in a row Harvard's "yield" of students has increased.

But the College suffered a sharp drop in the yield for Blacks, from 69.6 percent last year to 55 percent this year.

And although Harvard admissions officials have long attributed the high yield to their strong financial aid program, administrators are how blaming the decline in Black matriculation on the relative strength of other schools' financial aid packages.

"We've conducted an informal poll of those African-American students who have decided to go elsewhere, and most of them tell us that the deciding factor has been the offer of very large financial awards that go far beyond need," David L. Evans, senior admission officer, said inn a statement.

Offering an example, Evans said one Black student was offered a grant of $85,000 over four years and $10,000 each summer for travel and research.

The College's yield rate is often the nation's highest. James S. Miller, director of financial aid, attributed this year's strong overall yield most of all Harvard's financial aid packages and committment to need-blind admissions.