Jan 30 (Reuters) - Visa reported a higher

first-quarter profit on Thursday as the world's largest payment

processor's customers splurged on everything from travel to

dining out during the holiday season.

The San Francisco, California-based company posted an

adjusted profit of $5.5 billion, or $2.75 per share, in the

three months ended Dec. 31. That compares with $4.9 billion, or

$2.41 per share, a year earlier.