<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SEATTLE
FILMWORKS INC SECOND QUARTER 1997 10Q AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          SEP-27-1997
<PERIOD-START>                             SEP-29-1996
<PERIOD-END>                               MAR-29-1997
<CASH>                                          10,632
<SECURITIES>                                         0
<RECEIVABLES>                                    1,650<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                      8,494
<CURRENT-ASSETS>                                21,739
<PP&E>                                           6,183<F1>
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  41,998
<CURRENT-LIABILITIES>                            8,638
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           163
<OTHER-SE>                                      29,049
<TOTAL-LIABILITY-AND-EQUITY>                    41,998
<SALES>                                              0
<TOTAL-REVENUES>                                42,893
<CGS>                                           25,744
<TOTAL-COSTS>                                   13,606
<OTHER-EXPENSES>                                 (296)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                  3,839
<INCOME-TAX>                                     1,336
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,503
<EPS-PRIMARY>                                      .15
<EPS-DILUTED>                                      .14
<FN>
<F1>ASSET VALUES REPRESENT NET AMOUNTS.
</FN>