<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
STARBUCKS CORPORATION FIRST QUARTER FISCAL 1997 10-Q AND IS QUALIFIED
BY REFERENCE TO SUCH FINANCIAL STATEMENTS. EPS ARE RESTATED UNDER FAS 128.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-28-1997
<PERIOD-START>                             SEP-30-1996
<PERIOD-END>                               DEC-29-1996
<CASH>                                         127,754
<SECURITIES>                                   121,522
<RECEIVABLES>                                   18,356
<ALLOWANCES>                                       180
<INVENTORY>                                     63,410
<CURRENT-ASSETS>                               340,884
<PP&E>                                         494,245
<DEPRECIATION>                                 100,105
<TOTAL-ASSETS>                                 752,771
<CURRENT-LIABILITIES>                          106,289
<BONDS>                                        165,020
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       366,773
<OTHER-SE>                                     104,857
<TOTAL-LIABILITY-AND-EQUITY>                   752,771
<SALES>                                        239,142
<TOTAL-REVENUES>                               239,142
<CGS>                                          115,559
<TOTAL-COSTS>                                  115,559
<OTHER-EXPENSES>                               102,276
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,804
<INCOME-PRETAX>                                 23,398
<INCOME-TAX>                                     9,008
<INCOME-CONTINUING>                             14,390
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    14,390
<EPS-PRIMARY>                                     0.19
<EPS-DILUTED>                                     0.18