<ARTICLE> 9
<LEGEND>
This schedule contains summary financial information extracted from
Commerce Bancshares, Inc. 3/31/97 Form 10-Q and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                         747,323
<INT-BEARING-DEPOSITS>                               0<F1>
<FED-FUNDS-SOLD>                               436,275
<TRADING-ASSETS>                                 4,957
<INVESTMENTS-HELD-FOR-SALE>                  2,616,241<F2>
<INVESTMENTS-CARRYING>                               0
<INVESTMENTS-MARKET>                                 0
<LOANS>                                      5,525,701<F3>
<ALLOWANCE>                                     99,906
<TOTAL-ASSETS>                               9,648,833
<DEPOSITS>                                   8,219,661
<SHORT-TERM>                                   422,247
<LIABILITIES-OTHER>                             84,289
<LONG-TERM>                                     13,591
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       281,740
<OTHER-SE>                                     627,305
<TOTAL-LIABILITIES-AND-EQUITY>               9,648,833
<INTEREST-LOAN>                                117,314
<INTEREST-INVEST>                               40,653<F4>
<INTEREST-OTHER>                                 4,777
<INTEREST-TOTAL>                               162,812
<INTEREST-DEPOSIT>                              63,511
<INTEREST-EXPENSE>                              69,025
<INTEREST-INCOME-NET>                           93,787
<LOAN-LOSSES>                                    7,538
<SECURITIES-GAINS>                                 146
<EXPENSE-OTHER>                                 82,114
<INCOME-PRETAX>                                 45,698
<INCOME-PRE-EXTRAORDINARY>                      29,399
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    29,399
<EPS-PRIMARY>                                      .50<F6>
<EPS-DILUTED>                                      .50<F6>
<YIELD-ACTUAL>                                    4.52<F5>
<LOANS-NON>                                     13,035
<LOANS-PAST>                                    23,467
<LOANS-TROUBLED>                                     0
<LOANS-PROBLEM>                                      0
<ALLOWANCE-OPEN>                                98,223
<CHARGE-OFFS>                                    7,968
<RECOVERIES>                                     2,113
<ALLOWANCE-CLOSE>                               99,906
<ALLOWANCE-DOMESTIC>                            99,906
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                              0
<FN>
<F1>Certificates of deposit of $297,000 are included in Investments-
Held-For-Sale.
<F2>Excludes non-marketable investment securities of $41,558,000.
<F3>Gross of allowance for loan losses.
<F4>Excludes interest of $68,000 on trading account securities.
<F5>Yield is computed on a tax equivalent basis.
<F6>The above financial data schedule has been restated for the effects of
(1) the adoption of Statement of Financial Accounting Standards No. 128,
"Earnings Per Share", (2) a 5% stock dividend distributed on December 12,
1997, and (3) a three for two stock split in the form of a 50% stock
dividend distributed on March 30, 1998.
</FN>