<ARTICLE>                                        5
<MULTIPLIER>                                     1,000
<CIK>                                            798916
<NAME>                                           JEFFERSON SMURFIT CORPORATION (U.S.)

       
                                                       
<PERIOD-TYPE>                                                  12-MOS
<FISCAL-YEAR-END>                                         DEC-31-1994
<PERIOD-START>                                            JAN-01-1994
<PERIOD-END>                                              DEC-31-1994
<CASH>                                                         61,800
<SECURITIES>                                                        0
<RECEIVABLES>                                                 324,900
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<INVENTORY>                                                   223,700
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<PP&E>                                                      2,084,300
<DEPRECIATION>                                                657,200
<TOTAL-ASSETS>                                              2,759,000
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<OTHER-SE>                                                   (730,300)
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<CGS>                                                       2,718,700
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<LOSS-PROVISION>                                                    0
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<EPS-PRIMARY>                                                       0
<EPS-DILUTED>                                                       0