Exhibit 11

                            DARDEN RESTAURANTS, INC.
           DETERMINATION OF COMMON SHARES AND COMMON SHARE EQUIVALENTS
                                 (IN THOUSANDS)



                                                    Thirteen Weeks Ended
- --------------------------------------------------------------------------------
                                             August 24, 1997     August 25, 1996
- --------------------------------------------------------------------------------

Computation of Shares:

  Weighted average number of shares
    outstanding............................       152,700            157,700

  Net shares resulting from the
    assumed exercise of certain stock
    options (a)............................           900(b)           1,100(b)
                                                  -------            -------

  Total common shares and common share
    equivalents............................       153,600            158,800
                                                  =======            =======

- --------------------------------------------------------------------------------

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 24, 1997 and
     August 25, 1996 are not material. As a result, earnings per share has been
     computed using the weighted average number of shares outstanding of 152,700
     and 157,700, respectively.


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