<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
STARBUCKS CORPORATION THIRD QUARTER 1996 10-Q AND IS QUALIFIED BY REFERENCE 
TO SUCH FINANCIAL STATEMENTS.  EPS ARE RESTATED UNDER FAS 128.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-29-1996
<PERIOD-START>                             OCT-02-1995
<PERIOD-END>                               JUN-30-1996
<CASH>                                         139,944
<SECURITIES>                                    89,860
<RECEIVABLES>                                   15,140
<ALLOWANCES>                                       302
<INVENTORY>                                     76,949
<CURRENT-ASSETS>                               332,496
<PP&E>                                         412,621
<DEPRECIATION>                                  78,282
<TOTAL-ASSETS>                                 680,195
<CURRENT-LIABILITIES>                           77,363
<BONDS>                                        165,020
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       355,308
<OTHER-SE>                                      75,579
<TOTAL-LIABILITY-AND-EQUITY>                   680,195
<SALES>                                        500,095
<TOTAL-REVENUES>                               500,095
<CGS>                                          246,619
<TOTAL-COSTS>                                  246,619
<OTHER-EXPENSES>                               215,497
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               6,919
<INCOME-PRETAX>                                 48,205
<INCOME-TAX>                                    18,802
<INCOME-CONTINUING>                             29,403
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    29,403
<EPS-PRIMARY>                                     0.40
<EPS-DILUTED>                                     0.39