<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORMS 10-Q
FOR THE PERIODS ENDED MAR. 31, JUNE 30 AND SEPT. 30, 1996 AND FROM FORM 10-K
FOR THE YEAR ENDED DEC. 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY 
REFERENCE TO SUCH FINANCIAL STATEMENTS. THIS SCHEDULE IS A RESTATED 
FINANCIAL DATA SCHEDULE.
</LEGEND>
<RESTATED> 
<CIK> 0000089800
<NAME> THE SHERWIN-WILLIAMS COMPANY
<MULTIPLIER> 1,000
       
                                                                                            
<PERIOD-TYPE>                   3-MOS                   6-MOS                   9-MOS                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996             DEC-31-1996             DEC-31-1996             DEC-31-1996
<PERIOD-START>                             JAN-01-1996             JAN-01-1996             JAN-01-1996             JAN-01-1996
<PERIOD-END>                               MAR-31-1996             JUN-30-1996             SEP-30-1996             DEC-31-1996
<CASH>                                          12,849                  12,666                   6,194                   1,880
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                                  503,517                 627,216                 612,001                 475,053
<ALLOWANCES>                                    23,931                  25,016                  27,978                  22,632
<INVENTORY>                                    597,034                 583,272                 580,516                 642,687
<CURRENT-ASSETS>                             1,333,597               1,456,493               1,394,046               1,416,187
<PP&E>                                       1,071,221               1,112,658               1,154,790               1,133,932
<DEPRECIATION>                                 548,493                 573,465                 601,577                 584,541
<TOTAL-ASSETS>                               2,732,329               2,949,834               2,942,064               2,994,590
<CURRENT-LIABILITIES>                        1,076,356               1,209,725               1,126,633               1,051,007
<BONDS>                                        127,393                 134,638                 137,641                 142,679
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                       101,258                 101,432                 101,508                 101,650
<OTHER-SE>                                   1,119,222               1,192,329               1,266,188               1,299,582
<TOTAL-LIABILITY-AND-EQUITY>                 2,732,329               2,949,834               2,942,064               2,994,590
<SALES>                                        857,771               2,003,025               3,174,035               4,132,879
<TOTAL-REVENUES>                               857,771               2,003,025               3,174,035               4,132,879
<CGS>                                          520,278               1,195,551               1,874,324               2,405,178
<TOTAL-COSTS>                                  520,278               1,195,551               1,874,324               2,405,178
<OTHER-EXPENSES>                                 2,393                   4,509                   5,629                  25,520
<LOSS-PROVISION>                                 4,223                   8,621                  13,980                  19,095
<INTEREST-EXPENSE>                               5,436                  12,450                  19,016                  24,537
<INCOME-PRETAX>                                 31,602                 163,701                 311,549                 375,377
<INCOME-TAX>                                    12,009                  62,206                 121,504                 146,220
<INCOME-CONTINUING>                             19,593                 101,495                 190,045                 229,157
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                    19,593                 101,495                 190,045                 229,157
<EPS-PRIMARY>                                     0.11<F1>                0.59<F1>                1.11<F1>                1.34<F1>
<EPS-DILUTED>                                     0.11                    0.59                    1.10                    1.33
<FN>
<F1>Represents net income per common share - basic in accordance with SFAS No. 128.
</FN>