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


                                   Thirteen Weeks Ended Twenty-Six Weeks Ended
                                   --------------------------------------------
                                   November    November    November   November
                                   24, 1996    26, 1995    24, 1996   26, 1995
                                   --------------------------------------------
                                                          
Computation of Shares:


     Weighted average number of
     shares outstanding............ 157,500     158,900    157,600    158,700

     Net shares resulting from the
     assumed exercise of certain 
     stock options (a).............     773(b)    2,600(b)     910(b)   2,200(b)
                                    -------     -------    -------    -------

     Total common shares and common
     share equivalents............. 158,273     161,500    158,510    160,900
                                    =======     =======    =======    =======
<FN>
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  and  twenty-six  weeks  ended
   November  24,  1996 and  November  26,  1995 are not  material.  As a result,
   earnings (loss) per share has been computed using the weighted average number
   of shares outstanding.
</FN>