<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM ROCK-TENN
COMPANY'S CONDENSED CONSOLIDATED BALANCE SHEET AND THE CONDENSED CONSOLIDATED 
STATEMENT OF INCOME FILED AS PART OF THE QUARTERLY REPORT ON FORM 10-Q AND IS 
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH QUARTERLY REPORT ON FORM 10-Q.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-1997
<PERIOD-START>                             OCT-01-1996
<PERIOD-END>                               JUN-30-1997
<CASH>                                           4,173
<SECURITIES>                                         0
<RECEIVABLES>                                  104,972
<ALLOWANCES>                                     3,935
<INVENTORY>                                     90,266
<CURRENT-ASSETS>                               223,727
<PP&E>                                         829,462
<DEPRECIATION>                                 303,528
<TOTAL-ASSETS>                               1,091,268
<CURRENT-LIABILITIES>                          126,934
<BONDS>                                        536,010
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           334
<OTHER-SE>                                     350,096
<TOTAL-LIABILITY-AND-EQUITY>                 1,091,268
<SALES>                                        784,017
<TOTAL-REVENUES>                               784,017
<CGS>                                          589,441
<TOTAL-COSTS>                                  589,441
<OTHER-EXPENSES>                                15,484
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              17,842
<INCOME-PRETAX>                                 20,512
<INCOME-TAX>                                    14,092
<INCOME-CONTINUING>                              6,420
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     6,420
<EPS-PRIMARY>                                      .19
<EPS-DILUTED>                                      .19