<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, 1997 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
<FISCAL-YEAR-END> DEC-31-1997 DEC-31-1997 DEC-31-1997
<PERIOD-START> JAN-01-1997 JAN-01-1997 JAN-01-1997
<PERIOD-END> MAR-31-1997 JUN-30-1997 SEP-30-1997
<CASH> 58,203 7,406 18,241
<SECURITIES> 0 0 0
<RECEIVABLES> 625,344 719,019 707,868
<ALLOWANCES> 28,498 30,287 35,762
<INVENTORY> 755,192 751,665 714,948
<CURRENT-ASSETS> 1,650,303 1,688,123 1,653,234
<PP&E> 1,245,657 1,285,114 1,318,695
<DEPRECIATION> 604,007 628,130 638,330
<TOTAL-ASSETS> 4,161,157 4,219,348 4,186,506
<CURRENT-LIABILITIES> 1,522,376 1,526,143 1,416,792
<BONDS> 795,673 796,233 799,594
<PREFERRED-MANDATORY> 0 0 0
<PREFERRED> 0 0 0
<COMMON> 203,825 204,019 204,441
<OTHER-SE> 1,197,942 1,279,063 1,357,420
<TOTAL-LIABILITY-AND-EQUITY> 4,161,157 4,219,348 4,186,506
<SALES> 1,069,787 2,443,138 3,789,669
<TOTAL-REVENUES> 1,069,787 2,443,138 3,789,669
<CGS> 626,173 1,401,968 2,165,108
<TOTAL-COSTS> 626,173 1,401,968 2,165,108
<OTHER-EXPENSES> (25) 6,466 10,251
<LOSS-PROVISION> 5,382 10,057 14,626
<INTEREST-EXPENSE> 20,798 42,137 62,387
<INCOME-PRETAX> 37,925 190,716 353,357
<INCOME-TAX> 14,791 74,379 137,809
<INCOME-CONTINUING> 23,134 116,337 215,548
<DISCONTINUED> 0 0 0
<EXTRAORDINARY> 0 0 0
<CHANGES> 0 0 0
<NET-INCOME> 23,134 116,337 215,548
<EPS-PRIMARY> 0.13<F1> 0.68<F1> 1.25<F1>
<EPS-DILUTED> 0.13 0.67 1.24
<FN>
<F1>Represents net income per common share - basic in accordance with SFAS No. 128.
</FN>