<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>                   YEAR  
<FISCAL-YEAR-END>                          SEP-30-1996
<PERIOD-START>                             OCT-01-1995
<PERIOD-END>                               SEP-30-1996
<CASH>                                          50,876
<SECURITIES>                                         0
<RECEIVABLES>                                   81,135
<ALLOWANCES>                                     3,094
<INVENTORY>                                     58,505
<CURRENT-ASSETS>                               189,330
<PP&E>                                         607,395
<DEPRECIATION>                                 272,541
<TOTAL-ASSETS>                                 581,688
<CURRENT-LIABILITIES>                           68,949
<BONDS>                                        139,344
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           331
<OTHER-SE>                                     348,824
<TOTAL-LIABILITY-AND-EQUITY>                   581,688
<SALES>                                        876,111
<TOTAL-REVENUES>                               876,111
<CGS>                                          628,622
<TOTAL-COSTS>                                  628,622
<OTHER-EXPENSES>                                 3,580
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              10,978
<INCOME-PRETAX>                                 82,469
<INCOME-TAX>                                    31,344
<INCOME-CONTINUING>                             51,125
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    51,125
<EPS-PRIMARY>                                     1.54
<EPS-DILUTED>                                     1.50