<ARTICLE> 5
                                                          Exhibit 27.7
<LEGEND>
This schedule contains the restatement of summary financial information
previously extracted from Textron Inc.'s Consolidated Balance Sheet as of
September 28, 1996 and Consolidated Statement of Income for the nine months
ended September 28, 1996, previously filed electronically with the
Commission. The aforementioned financial statements were not required
to be restated in the Company's Annual Report on Form 8-K dated October 6,
1998.
</LEGEND>
<RESTATED> 
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-28-1996
<PERIOD-END>                               SEP-28-1996
<CASH>                                             142
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                      1,303
<CURRENT-ASSETS>                                 4,434
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  11,572
<CURRENT-LIABILITIES>                            2,454
<BONDS>                                          4,048
<COMMON>                                            12
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                         14
<OTHER-SE>                                       3,061
<TOTAL-LIABILITY-AND-EQUITY>                    11,572
<SALES>                                          5,289
<TOTAL-REVENUES>                                 5,533
<CGS>                                            4,308
<TOTAL-COSTS>                                    4,308
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                    20
<INTEREST-EXPENSE>                                 221
<INCOME-PRETAX>                                    393
<INCOME-TAX>                                       154
<INCOME-CONTINUING>                                223
<DISCONTINUED>                                     (98)
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       125
<EPS-PRIMARY>                                     0.74
<EPS-DILUTED>                                     0.73