<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
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 10-Q.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1996
<PERIOD-START>                             OCT-01-1995
<PERIOD-END>                               DEC-31-1995
<CASH>                                          25,627
<SECURITIES>                                         0
<RECEIVABLES>                                   75,886
<ALLOWANCES>                                     2,441
<INVENTORY>                                     61,755
<CURRENT-ASSETS>                               163,240
<PP&E>                                         562,966
<DEPRECIATION>                                 246,149
<TOTAL-ASSETS>                                 543,844
<CURRENT-LIABILITIES>                           64,203
<BONDS>                                        139,056
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           302
<OTHER-SE>                                     316,624
<TOTAL-LIABILITY-AND-EQUITY>                   543,844
<SALES>                                        219,362
<TOTAL-REVENUES>                               219,362
<CGS>                                          161,203
<TOTAL-COSTS>                                  161,203
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               2,884
<INCOME-PRETAX>                                 19,009
<INCOME-TAX>                                     7,224
<INCOME-CONTINUING>                             11,785
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    11,785
<EPS-PRIMARY>                                      .36
<EPS-DILUTED>                                      .35