Wall St opened flat on Thursday in the wake of the President Barack Obama's State of the Union speech, which had no new plans to tighten Wall Street oversight, as durable goods orders and jobs data offered a mixed picture on the economy.

* Investors also looked to a number of better-than-expected corporate results. Procter & Gamble Co
rose 2.2 percent to $62.16 as the top Dow boost after it reported second-quarter earnings that beat expectations and raised its sales outlook for the year. [

* The Dow Jones industrial average <.DJI> gained 10.96 points, or 0.11 percent, to 10,247.12. The Standard & Poor's 500 Index <.SPX> gained 2.51 points, or 0.23 percent, to 1,100.01. The Nasdaq Composite Index <.IXIC> dropped 2.67 points, or 0.12 percent, to 2,218.74.

(Reporting by Chuck Mikolajczak; Editing by Padraic Cassidy)