Abstract : This report documents the program and data used to identify known asteroids observed by the Infrared Astronomical Satellite (IRAS) and to compute albedos and diameters from their IRAS fluxes. It also presents listings of the results obtained. These results supplant those in the IRAS Asteroid and Comet Survey, 1986. The present version used new and improved asteroid orbital elements for 4,679 numbered asteroids and 2,632 additional asteroids for which at least two-opposition elements were available as of mid-1991. It employed asteroid absolute magnitudes on the International Astronomical Union system adopted in 1991. In addition, the code was modified to: (1) increase the reliability of associating asteroids with IRAS sources, and (2) rectify several shortcomings in the final data products released in 1986. Association reliability was improved by decreasing the position difference between an IRAS source and a predicted asteroid position required for an association. The shortcomings addressed included the problem of flux overestimation for low SNR sources, and the systematic difference in albedos and diameters among the three wavelength bands (12, 25, and 60 micrometers). Several minor bugs in the original code were also corrected. Machine-readable versions of the input and output data products are available from the National Space Science Data Center at the NASA Goddard Space Flight Center. Asteroid, IRAS, Minor Planet.