<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS RESTATED SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
QUARTERLY FINANCIAL STATEMENTS FOR THE PERIOD ENDED DECEMBER 28, 1996 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<CIK> 0000100493
<NAME> TYSON FOODS, INC.
<MULTIPLIER> 1,000,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-27-1997
<PERIOD-END>                               DEC-28-1996
<CASH>                                             116
<SECURITIES>                                         0
<RECEIVABLES>                                      495
<ALLOWANCES>                                         0
<INVENTORY>                                        989
<CURRENT-ASSETS>                                 1,644
<PP&E>                                           3,001
<DEPRECIATION>                                   1,144
<TOTAL-ASSETS>                                   4,364
<CURRENT-LIABILITIES>                              571
<BONDS>                                          1,699
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            15
<OTHER-SE>                                       1,568
<TOTAL-LIABILITY-AND-EQUITY>                     4,364
<SALES>                                          1,528
<TOTAL-REVENUES>                                 1,528
<CGS>                                            1,279
<TOTAL-COSTS>                                    1,279
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  29
<INCOME-PRETAX>                                    106
<INCOME-TAX>                                        61
<INCOME-CONTINUING>                                 45
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                        45
<EPS-PRIMARY>                                     0.21
<EPS-DILUTED>                                     0.20