<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE MARCH
31, 1996 CONSOLIDATED BALANCE SHEET AND CONSOLIDATED STATEMENT OF INCOME AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<CIK> 0000770949
<NAME> REEBOK INTERNATIONAL LTD.
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<EXCHANGE-RATE>                                      1
<CASH>                                          64,844
<SECURITIES>                                         0
<RECEIVABLES>                                  734,509
<ALLOWANCES>                                    50,513
<INVENTORY>                                    579,726
<CURRENT-ASSETS>                             1,456,921
<PP&E>                                         340,343
<DEPRECIATION>                                 150,838
<TOTAL-ASSETS>                               1,766,622
<CURRENT-LIABILITIES>                          523,126
<BONDS>                                        341,568
<PREFERRED-MANDATORY>                            1,086
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                     900,842
<TOTAL-LIABILITY-AND-EQUITY>                 1,766,622
<SALES>                                        902,923
<TOTAL-REVENUES>                               903,685
<CGS>                                          551,791
<TOTAL-COSTS>                                  551,791
<OTHER-EXPENSES>                               267,654
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               6,528
<INCOME-PRETAX>                                 77,712
<INCOME-TAX>                                    29,297
<INCOME-CONTINUING>                             48,415
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    48,415
<EPS-PRIMARY>                                      .65
<EPS-DILUTED>                                      .64