Exhibit 11
                            DARDEN RESTAURANTS, INC.
           DETERMINATION OF COMMON SHARES AND COMMON SHARE EQUIVALENTS
                                 (In Thousands)


                                                Thirteen Weeks Ended
                                        -------------------------------------
                                         August 25, 1996    August 27, 1995
                                        -------------------------------------
                                                            

Computation of Shares:

     Weighted average number of shares
     outstanding........................       157,700            158,300

     Net shares resulting from the
     assumed exercise of certain
     stock options (a)..................         1,100(b)           2,200(b)
                                                 -------            -------

     Total common shares and common
     share equivalents..................       158,800            160,500
                                               =======            =======


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Notes to Exhibit:

(a)Common share  equivalents 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  thirteen  weeks ended August 25, 1996 and
   August 27, 1995 are not  material.  As a result,  earnings per share has been
   computed using the weighted  average number of shares  outstanding of 157,700
   and 158,300, respectively.


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