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

                                    Thirteen Weeks Ended Thirty-Nine Weeks Ended
                                    --------------------------------------------
                                     February   February   February   February
                                     23, 1997   25, 1996   23, 1997   25, 1996
                                    --------------------------------------------
                                                          
Computation of Shares:

  Weighted average number of shares
   outstanding.....................  154,200    159,100    156,500    158,800

  Net shares resulting from the
   assumed exercise of certain stock
   options (a).....................      674(b)   2,900(b)     823(b)   2,300(b)
                                     -------    -------    -------    -------

  Total common shares and common share
   equivalents.....................  154,874    162,000    157,323    161,100
                                     =======    =======    =======    =======

<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  thirty-nine  weeks  ended
   February  23,  1997 and  February  25,  1996 are not  material.  As a result,
   earnings per share has been  computed  using the weighted  average  number of
   shares outstanding.
</FN>