<ARTICLE> 5
<RESTATED> 
<CIK> 0000847903
<NAME> RJR NABISCO HOLDINGS CORP
<MULTIPLIER> 1,000,000
       
                                                  
<PERIOD-TYPE>                   9-MOS                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1997
<PERIOD-END>                               SEP-30-1997             JUN-30-1997
<CASH>                                             251                     251
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<EPS-PRIMARY>                                     1.68                    1.34
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