<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>                   6-MOS
<FISCAL-YEAR-END>                          SEP-30-1996
<PERIOD-START>                             OCT-01-1995
<PERIOD-END>                               MAR-31-1996
<CASH>                                          27,407
<SECURITIES>                                         0
<RECEIVABLES>                                   78,192
<ALLOWANCES>                                     3,067
<INVENTORY>                                     61,271
<CURRENT-ASSETS>                               166,734
<PP&E>                                         575,434
<DEPRECIATION>                                 254,264
<TOTAL-ASSETS>                                 548,777
<CURRENT-LIABILITIES>                           59,311
<BONDS>                                        138,989
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           302
<OTHER-SE>                                     327,265
<TOTAL-LIABILITY-AND-EQUITY>                   548,777
<SALES>                                        435,839
<TOTAL-REVENUES>                               435,839
<CGS>                                          317,493
<TOTAL-COSTS>                                  317,493
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               5,658
<INCOME-PRETAX>                                 38,794
<INCOME-TAX>                                    14,742
<INCOME-CONTINUING>                             24,052
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    24,052
<EPS-PRIMARY>                                      .72
<EPS-DILUTED>                                      .71