EXHIBIT 11


                            DARDEN RESTAURANTS, INC.
           DETERMINATION OF COMMON SHARES AND COMMON SHARE EQUIVALENTS

                                  (In Thousands)




                                                  Fiscal Year Ended
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                                          May 26, 1996 May 28, 1995 May 29, 1994
                                           
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Computation of Shares:

     Weighted average number of shares    
     outstanding......................    158,700      158,000      159,100

     Net shares resulting from the
     assumed exercise of certain 
     stock options (a)................      2,600(b)   ______       _______
                                           ------

     Total common shares and common 
     share equivalents................    161,300      158,000(c)   159,100(c)
                                          =======      =======      =======          


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Notes to Exhibit:


(a)Common  share  equivalents  for the  fiscal  year  ended  May 26,  1996,  are
   computed by the "treasury  stock"  method.  This method first  determines the
   number of shares  issuable under stock options that had an option price below
   the  average  market  price for the  period,  and then  deducts the number of
   shares  that  could  have  been  repurchased  with the  proceeds  of  options
   exercised.

(b)Common  share  equivalents  for the fiscal  year  ended May 26,  1996 are not
   material.  As a result,  earnings  per share  have  been  computed  using the
   weighted average number of shares outstanding of 158,700 for the year.

(c)During the fiscal years ended May 28, 1995 and May 29, 1994,  the Company was
   not a separate, independent company, but a wholly-owned subsidiary of General
   Mills. As such, the numbers of shares used to compute  earnings per share for
   the fiscal years ended May 28, 1995 and May 29, 1994 are based on the average
   number of General Mills' common shares outstanding during these periods and a
   distribution  of one share of the  Company's  common  stock for each share of
   General Mills' common stock outstanding.

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