UPDATE 1-Equifax 3rd-qtr net earnings rise, rev falls

* Equifax net income rises 6 pct on tax benefit

* 3rd-qtr EPS beats Wall Street view

* Revenue falls 2 percent (Adds NEW YORK dateline, earnings details)

NEW YORK, Oct 20 (Reuters) - Equifax Inc (EFX.N), the largest U.S. credit reporting company, said on Monday its net income rose in the third quarter helped by a tax benefit and subsequently lower tax rate.

The results beat Wall Street expectations, although it was not immediately clear by how wide a margin.

Equifax said net earnings were $72.3 million, up from $67.9 million a year ago. Its earnings per share were 56 cents, up 15 percent, compared to 48 cents a year earlier. On an adjusted basis, per-share earnings rose 9 percent to 63 cents.

Third-quarter revenue fell 2 percent to $484.1 million.

Analysts, on average, had expected Equifax to earn 51 cents per share on revenue of $490.49 million, according to Reuters Estimates. It was not immediately clear if analysts' per-share profit view was comparable to net or adjusted earnings.

The company said its quarterly net income was helped by a $14.6 million tax benefit, which also lowered its effective tax rate in the period to 19.9 percent from 37.6 percent in the third quarter of 2007.

Equifax, based in Atlanta, said it expects fourth-quarter adjusted earnings of between 59 cents and 63 cents a share, and revenue in a range of $453 million to $463 million.

Analysts expected Equifax to earn about 50 cents a share on revenue of $484.7 million in the fourth quarter, according to Reuters Estimates.

Shares closed up 3.35 percent, or 85 cents, at $26.20 on the New York Stock Exchange on Monday. (Reporting by Lilla Zuill)