<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>                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-1996
<PERIOD-START>                             OCT-01-1995
<PERIOD-END>                               JUN-30-1996
<CASH>                                          46,820
<SECURITIES>                                         0
<RECEIVABLES>                                   77,203
<ALLOWANCES>                                     3,398
<INVENTORY>                                     60,728
<CURRENT-ASSETS>                               183,520
<PP&E>                                         591,897
<DEPRECIATION>                                 264,010
<TOTAL-ASSETS>                                 571,388
<CURRENT-LIABILITIES>                           68,156
<BONDS>                                        140,107
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           303
<OTHER-SE>                                     338,495
<TOTAL-LIABILITY-AND-EQUITY>                   571,388
<SALES>                                        652,050
<TOTAL-REVENUES>                               652,050
<CGS>                                          471,141
<TOTAL-COSTS>                                  471,141
<OTHER-EXPENSES>                                 3,580
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               8,328
<INCOME-PRETAX>                                 60,609
<INCOME-TAX>                                    23,032
<INCOME-CONTINUING>                             37,577
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    37,577
<EPS-PRIMARY>                                     1.13
<EPS-DILUTED>                                     1.10