COORS ADOLPH CO
10-Q/A, 1998-08-04
MALT BEVERAGES
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                   U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549

                               FORM 10-Q (AMENDED)

[X]   QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
      SECURITIES EXCHANGE ACT OF 1934

                       For Quarter ended September 28, 1997

                                       OR

[ ]   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
      SECURITIES EXCHANGE ACT OF 1934 (NO FEE REQUIRED)

                            Commission file number 0-8251

                                 ADOLPH COORS COMPANY
          (Exact name of registrant as specified in its charter)

           COLORADO                            84-0178360
(State or other jurisdiction of         (I.R.S. Employer Identification No.)
 incorporation or organization)

            Golden, Colorado                              80401
(Address of principal executive offices)                (Zip Code)

                                  303-279-6565
              (Registrant's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

    Title of each class            Name of each exchange on which registered
           None                                      None

Securities registered pursuant to Section 12(g) of the Act:

              Class B Common Stock (non-voting), no par value
                             (Title of class)

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days.

                           YES [X]  NO [ ]

State the aggregate market value of the voting stock held by non-affiliates
of the registrant:  All voting shares are held by Adolph Coors, Jr. Trust.

Indicate the number of shares outstanding of each of the registrant's
classes of common stock, as of November 7, 1997:

                     Class A Common Stock -    1,260,000 shares
                     Class B Common Stock -   35,807,356 shares

PART II.  OTHER INFORMATION

Item 6.  Exhibits and Reports on Form 8-K.

(a)  Exhibits

     An amended Financial Data Schedule is included to show basic and 
     diluted earnings per share according to Statement of Financial 
     Accounting Standards No. 128, "Earnings Per Share".


Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                  ADOLPH COORS COMPANY


                                  By /s/ Timothy V. Wolf

                                  Timothy V. Wolf
                                  Vice President,
                                  Chief Financial Officer
                                  (Principal Financial Officer)
                                  (Principal Accounting Officer)


July 31, 1998


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<ARTICLE> 5
<RESTATED> 
<CIK> 0000024545
<NAME> ADOLPH COORS COMPANY
<MULTIPLIER> 1000
<CURRENCY> USD
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-28-1997
<PERIOD-START>                             DEC-30-1996
<PERIOD-END>                               SEP-28-1997
<EXCHANGE-RATE>                                      1
<CASH>                                          143183
<SECURITIES>                                         0
<RECEIVABLES>                                   140362
<ALLOWANCES>                                         0
<INVENTORY>                                     106839
<CURRENT-ASSETS>                                561762
<PP&E>                                          737565
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 1417132
<CURRENT-LIABILITIES>                           345202
<BONDS>                                         145000
                                0
                                          0
<COMMON>                                          9783
<OTHER-SE>                                      737201
<TOTAL-LIABILITY-AND-EQUITY>                   1417132
<SALES>                                        1409520
<TOTAL-REVENUES>                               1409520
<CGS>                                           854599
<TOTAL-COSTS>                                  1270334
<OTHER-EXPENSES>                                  2576
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 136610
<INCOME-TAX>                                     60108
<INCOME-CONTINUING>                              76502
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     76502
<EPS-PRIMARY>                                     2.05
<EPS-DILUTED>                                     2.01
        

</TABLE>


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