      PROGRAM EXERCISE_CPU_TIME
      IMPLICIT NONE

      REAL :: START_TIME, END_TIME
      REAL :: S
      INTEGER :: I

      CALL CPU_TIME(START_TIME)

      S = 1
      DO I = 1, 10000000
        S = S*SIN(S)+COS(S)
      END DO

      CALL CPU_TIME(END_TIME)

      WRITE(*,*) "START TIME = ", START_TIME
      WRITE(*,*) "END TIME = ", END_TIME
      WRITE(*,*) "DUMMY ANSWER = ", S
      END PROGRAM EXERCISE_CPU_TIME
