<ARTICLE> 5
<RESTATED> 
<CIK> 0000847903
<NAME> RJR NABISCO HOLDINGS CORP
<MULTIPLIER> 1,000,000
       
                                                                                            

<PERIOD-TYPE>                   12-MOS                   12-MOS                   9-MOS                   6-MOS
3-MOS
<FISCAL-YEAR-END>                          DEC-31-1995             DEC-31-1996             DEC-31-1996             DEC-31-1996
             DEC-31-1996
<PERIOD-END>                               DEC-31-1995             DEC-31-1996             SEP-30-1996             JUN-30-1996
             MAR-31-1996
<CASH>                                             234                     252                     331                     361
                     574
<SECURITIES>                                         0                       0                       0                       0
                       0
<RECEIVABLES>                                    1,334                   1,418                   1,434                   1,420
                   1,361
<ALLOWANCES>                                         0                       0                       0                       0
                       0
<INVENTORY>                                      2,489                   2,636                   2,576                   2,581
                   2,501
<CURRENT-ASSETS>                                 4,560                   4,751                   4,767                   4,810
                   4,927
<PP&E>                                           8,386                   8,837                   8,670                   8,525
                   8,475
<DEPRECIATION>                                 (2,696)                 (3,002)                 (2,914)                 (2,826)
                 (2,770)
<TOTAL-ASSETS>                                  31,518                  31,289                  31,413                  31,475
                  31,808
<CURRENT-LIABILITIES>                            4,124                   4,306                   4,174                   4,211
                   4,019
<BONDS>                                          9,429                   9,256                   9,595                   9,569
                   9,785
<PREFERRED-MANDATORY>                              957                     957                     957                     957
                     957
<PREFERRED>                                        404                     534                     424                     417
                     413
<COMMON>                                             3                       3                       3                       3
                       3
<OTHER-SE>                                       9,919                   9,608                   9,689                   9,696
                   9,941
<TOTAL-LIABILITY-AND-EQUITY>                    31,518                  31,289                  31,413                  31,475
                  31,808
<SALES>                                         16,008                  17,063                  12,438                   8,089
                   3,886
<TOTAL-REVENUES>                                16,008                  17,063                  12,438                   8,089
                   3,886
<CGS>                                            7,468                   7,973                   5,778                   3,742
                   1,801
<TOTAL-COSTS>                                   13,670                   7,973                   5,778                   3,742
                   1,801
<OTHER-EXPENSES>                                   790                   1,064                     903                     746
                     158
<LOSS-PROVISION>                                     0                       0                       0                       0
                       0
<INTEREST-EXPENSE>                                 899                     927                     697                     464
                     234
<INCOME-PRETAX>                                  1,266                   1,199                     782                     355
                     371
<INCOME-TAX>                                       580                     585                     404                     216
                     163
<INCOME-CONTINUING>                                627                     611                     396                     171
                     198
<DISCONTINUED>                                       0                       0                       0                       0
                       0
<EXTRAORDINARY>                                   (16)                       0                       0                       0
                       0
<CHANGES>                                            0                       0                       0                       0
                       0
<NET-INCOME>                                       611                     611                     396                     171
                     198
<EPS-PRIMARY>                                     1.54                    1.75                    1.12                    0.46
                    0.58
<EPS-DILUTED>                                     1.53                    1.74                    1.11                    0.46
                    0.57