DUPONT E I DE NEMOURS & CO
10-K405/A, 1998-06-18
PLASTIC MATERIAL, SYNTH RESIN/RUBBER, CELLULOS (NO GLASS)
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                                     1997
- ------------------------------------------------------------------------------
                                 UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549
                                  FORM 10-K/A
                                AMENDMENT NO. 1
               ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                      THE SECURITIES EXCHANGE ACT OF 1934
For the year ended December 31, 1997              Commission file number 1-815
                         -----------------------------
                     E. I. DU PONT DE NEMOURS AND COMPANY
            (Exact name of registrant as specified in its charter)
                                   DELAWARE
        (State or Other Jurisdiction of Incorporation or Organization)
                                  51-0014090
                     (I.R.S. Employer Identification No.)
                              1007 Market Street
                          Wilmington, Delaware  19898
                   (Address of principal executive offices)
       Registrant's telephone number, including area code:  302-774-1000
          Securities registered pursuant to Section 12(b) of the Act
       (Each class is registered on the New York Stock Exchange, Inc.):
                              Title of Each Class
                              -------------------
                         Common Stock ($.30 par value)
                                Preferred Stock
                        (without par value-cumulative)
                                 $4.50 Series
                                 $3.50 Series
                            6% Debentures Due 2001
      No securities are registered pursuant to Section 12(g) of the Act.
                     ------------------------------------
     Indicate by check mark if disclosure of delinquent filers pursuant to 
Item 405 of Regulation S-K is not contained herein, and will not be contained, 
to the best of registrant's knowledge, in definitive proxy or information 
statements incorporated by reference in Part III of this Form 10-K or any 
amendment to this Form 10-K. [X]
     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        .
    -------      -------
     Aggregate market value of voting stock held by nonaffiliates of the 
registrant (excludes outstanding shares beneficially owned by directors and 
officers; and shares held by DuPont's Flexitrust) as of March 6, 1998, was 
approximately $70.0 billion.  As of such date, 1,125,643,356 shares (excludes 
21,118,772 shares held by DuPont's Flexitrust) of the company's common stock, 
$.30 par value, were outstanding.
                      Documents Incorporated by Reference
(Specific pages incorporated are indicated under the applicable Item herein):
                                                            Incorporated By
                                                         Reference In Part No.
                                                         ---------------------
The company's 1997 Annual Report to Stockholders .....       I, II, and IV
The company's Proxy Statement, dated March 20, 1998,
  in connection with the Annual Meeting of
  Stockholders to be held on April 29, 1998 ..........            III

- ------------------------------------------------------------------------------
<PAGE>

                    E. I. DU PONT DE NEMOURS AND COMPANY
                    ------------------------------------

     On June 18, 1998, the E. I. du Pont de Nemours and Company hereby amends 
its Annual Report on Form 10-K for the year ended December 31, 1997, to 
include Restated Financial Data Schedules for the following periods as a 
result of the company's adoption of Statement of Financial Accounting 
Standards No. 128, "Earnings Per Share," and other immaterial restatements as 
noted on the attached schedules.

  o  Year Ended December 31, 1996.

  o  Year Ended December 31, 1995.

  o  Quarter Ended March 31, 1997.

  o  Quarter Ended June 30, 1997.

  o  Quarter Ended September 30, 1997.

  o  Quarter Ended March 31, 1996.

  o  Quarter Ended June 30, 1996.

  o  Quarter Ended September 30, 1996.

     Accordingly, the undersigned hereby amends the following exhibits by 
deleting those items in their entirety and inserting in their place the 
following:

Item 14.  EXHIBITS, FINANCIAL STATEMENT SCHEDULES, AND REPORTS ON FORM 8-K

     (a) Financial Statements, Financial Statement Schedules and Exhibits

          1. Financial Statements (See listing at Part II, Item 8 of this 
     report regarding financial statements, which are incorporated by 
     reference to Exhibit 13.)
          2. Financial Statement Schedules - none required.

     The following should be read in conjunction with the previously 
referenced Financial Statements:

          Financial Statement Schedules listed under SEC rules but not 
     included in this report are omitted because they are not applicable or 
     the required information is shown in the financial statements or notes 
     thereto incorporated by reference.

          Condensed financial information of the parent company is omitted 
     because restricted net assets of consolidated subsidiaries do not 
     exceed 25% of consolidated net assets.  Footnote disclosure of 
     restrictions on the ability of subsidiaries and affiliates to transfer 
     funds is omitted because the restricted net assets of subsidiaries 
     combined with the company's equity in the undistributed earnings of 
     affiliated companies does not exceed 25% of consolidated net assets at 
     December 31, 1997.

          Separate financial statements of affiliated companies accounted 
     for by the equity method are omitted because no such affiliate 
     individually constitutes a 20% significant subsidiary.


100ka.doc                            2
<PAGE>



      3. Exhibits

     The following list of exhibits includes both exhibits submitted with 
this Form 10-K as filed with the SEC and those incorporated by reference to 
other filings: 

Exhibit
Number                                  Description
- -------                                 -----------

  3.1       Company's Restated Certificate of Incorporation, filed May 29, 
            1997 (incorporated by reference to of the company's filing on 
            Form 8-K on June 13, 1997.)

  3.2       Company's Bylaws, as last revised September 1, 1997 (incorporated 
            by reference to Exhibit 3.2 of the company's Quarterly Report on 
            Form 10-Q for the period ended September 30, 1997). 

  3.3       Company's Bylaws, as last revised October 29, 1997.

  3.4       Company's Bylaws, as last revised November 15, 1997.

  3.5       Company's Bylaws, as last revised February 1, 1998.

   4        The company agrees to provide the Commission, on request, copies 
            of instruments defining the rights of holders of long-term debt 
            of the company and its subsidiaries.

 10.1*      Company's Corporate Sharing Plan, as last amended August 28, 1991 
            (incorporated by reference to Exhibit 10.1 of the company's 
            Annual Report on Form 10-K for the year ended December 31, 1996).

 10.2*      The DuPont Stock Accumulation and Deferred Compensation Plan for 
            Directors, (formerly the Deferred Compensation Plan For 
            Directors), as last amended effective January 1, 1996, and 
            approved by shareholders at the company's 1996 Annual Meeting of 
            Shareholders (incorporated by reference to Exhibit 10.12 of the 
            company's Quarterly Report on Form 10-Q for the period ended 
            March 31, 1996).

 10.3*      Company's Supplemental Retirement Income Plan, as last amended 
            effective June 4, 1996 (incorporated by reference to Exhibit 10.3 
            of the company's Annual Report on Form 10-K for the year ended 
            December 31, 1996).

 10.4*      Company's Pension Restoration Plan, as last amended effective 
            June 4, 1996 (incorporated by reference to Exhibit 10.4 of the 
            company's Annual Report on Form 10-K for the year ended 
            December 31, 1996).



- -----------------------------
*Management contract or compensatory plan or arrangement required to be filed 
 as an exhibit to this Form 10-K.


100ka.doc                             3
<PAGE>




Exhibit
Number                                  Description
- -------                                 -----------

10.5.1*     Retirement Restoration Plan I of Conoco Inc., adopted by the 
            Board of Directors on December 18, 1995 (incorporated by 
            reference to Exhibit 10.6.1 of the company's Annual Report on 
            Form 10-K for the year ended December 31, 1995).

10.5.2*     Retirement Restoration Plan II of Conoco Inc., adopted by the 
            Board of Directors on December 18, 1995 (incorporated by 
            reference to Exhibit 10.6.2 of the company's Annual Report on 
            Form 10-K for the year ended December 31, 1995).

 10.6*      Company's Stock Performance Plan, as last amended effective 
            September 28, 1994 (incorporated by reference to Exhibit 10.7 of 
            the company's Quarterly Report on Form 10-Q for the quarter ended 
            September 30, 1994).

 10.7*      Company's Variable Compensation Plan, as last amended effective 
            April 30, 1997 (incorporated by reference to Exhibit 10.7 of the 
            company's Quarterly Report on Form 10-Q for the quarter ended 
            September 30, 1997).

 10.8*      Company's Salary Deferral & Savings Restoration Plan effective 
            April 26, 1994 (incorporated by reference to Exhibit 10.9 of the 
            company's Quarterly Report on Form 10-Q for the quarter ended 
            September 30, 1994).

 10.9*      Company's 1995 Corporate Sharing Plan, adopted by the Board of 
            Directors on January 25, 1995 (incorporated by reference to 
            Exhibit 10.10 of the company's Quarterly Report on Form 10-Q for 
            the quarter ended June 30, 1995). 

10.10*      Letter Agreement and Consulting Agreement, dated as of October 9, 
            1995, between the company and C. S. Nicandros (incorporated by 
            reference to Exhibit 10.11 of the company's Annual Report on 
            Form 10-K for the year ended December 31, 1995).

10.11*      Company's 1997 Corporate Sharing Plan, adopted by the Board of 
            Directors on January 29, 1997 (incorporated by reference to 
            Exhibit 10.11 of the company's Annual Report on Form 10-K for the 
            year ended December 31, 1996).

10.12*      Company's Retirement Income Plan for Directors, as last amended 
            August 1995 (incorporated by reference to Exhibit 10.12 of the 
            company's Quarterly Report on Form 10-Q for the quarter ended 
            March 31, 1997).


- ------------------------------
*Management contract or compensatory plan or arrangement required to be filed 
 as an exhibit to this Form 10-K.



100ka.doc                             4
<PAGE>





Exhibit
Number                                  Description
- -------                                 -----------

  11        Statement re calculation of earnings per share.

  12        Statement re computation of the ratio of earnings to fixed 
            charges.

  13        The 1997 Letter to Shareholders; "Segment Profiles:  Chemicals, 
            Fibers, Polymers, Petroleum, Life Sciences, Diversified"; 
            "Management's Discussion and Analysis"; and Financial Information 
            Section of the Annual Report to Shareholders for the year ended 
            December 31, 1997, which are furnished to the Commission for 
            information only, and not filed except as expressly incorporated 
            by reference in this Report.

  21        Subsidiaries of the Registrant.

  23        Consent of Independent Accountants.

  27        Financial Data Schedule - Year Ended December 31, 1997.

  27.1      Restated Financial Data Schedule - year ended December 31, 
            1996.

  27.2      Restated Financial Data Schedule - year ended December 31, 
            1995.

  27.3      Restated Financial Data Schedule - quarter ended March 31, 
            1997.

  27.4      Restated Financial Data Schedule - quarter ended June 30, 1997.

  27.5      Restated Financial Data Schedule - quarter ended September 30, 
            1997.

  27.6      Restated Financial Data Schedule - quarter ended March 31, 
            1996.

  27.7      Restated Financial Data Schedule - quarter ended June 30, 1996.

  27.8      Restated Financial Data Schedule - quarter ended September 30, 
            1996.











100ka.doc                            5
<PAGE>





           (b) Reports on Form 8-K

           Reports on Form 8-K:
         (1) On October 22, 1997, a Current Report on Form 8-K was filed in 
     connection with Debt and/or Equity Securities that may be offered on a 
     delayed or continuous basis under Registration Statements on Form S-3 
     (No. 33-53327, No. 33-61339, and No. 33-60069).  Under Item 7. 
     "Financial Statements and Exhibits," the Registrant's Earnings Press 
     Release, dated October 22, 1997, was filed.

         (2) On January 28, 1998, a Current Report on Form 8-K was filed in 
     connection with Debt Securities that may be offered on a delayed or 
     continuous basis under its Registration Statements on Form S-3 
     (No. 33-53327, No. 33-61339, and No. 33-60069).  Under Item 7, 
     "Financial Statements and Exhibits," the Registrant's Earnings Press 
     Release, dated January 28, 1998, was filed.













100ka.doc                            6
<PAGE>





                                  SIGNATURES


     Pursuant to the requirements of Section 13 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 and in the capacities 
indicated, as of the 18th day of June 1998.

                                 E. I. DU PONT DE NEMOURS AND COMPANY
                                             (Registrant) 


                            By                G. M. Pfeiffer               
                                              G. M. Pfeiffer
                                  Senior Vice President - DuPont Finance
                               (Principal Financial and Accounting Officer)













100ka.doc                            7



<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This Schedule Contains Summary Financial Information Extracted From The
Annual Financial Statements For The Year 1996 Of E. I. du Pont de Nemours
and Company And Consolidated Subsidiaries.  The Schedule Is Qualified In
Its Entirety By Reference To Such Financial Statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                           1,066
<SECURITIES>                                       253
<RECEIVABLES>                                    5,193<F1>
<ALLOWANCES>                                        66
<INVENTORY>                                      3,706
<CURRENT-ASSETS>                                11,103
<PP&E>                                          50,549
<DEPRECIATION>                                  29,336
<TOTAL-ASSETS>                                  37,870<F2>
<CURRENT-LIABILITIES>                           10,987
<BONDS>                                          5,087
                                0
                                        237
<COMMON>                                           347
<OTHER-SE>                                      10,009<F2>
<TOTAL-LIABILITY-AND-EQUITY>                    37,870<F2>
<SALES>                                         43,810
<TOTAL-REVENUES>                                45,150
<CGS>                                           25,144<F3>
<TOTAL-COSTS>                                   38,456<F4>
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 713
<INCOME-PRETAX>                                  5,981
<INCOME-TAX>                                     2,345
<INCOME-CONTINUING>                              3,636
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,636
<EPS-PRIMARY>                                     3.23<F2>
<EPS-DILUTED>                                     3.18<F2>
<FN>
<F1>Includes Other Accounts In Addition To Notes And Accounts
Receivable-Trade.
<F2>Restated.
<F3>Includes Other Operating Charges.
<F4>Cost of Goods Sold and Other Operating Charges; Selling, General and
Administrative Expenses; Depreciation, Depletion and Amortization;
Exploration Expenses, Including Dry Hole Costs and Impairment of
Unproved Properties; Research and Development Expense; Taxes Other
Than On Income.
</FN>
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This Schedule Contains Summary Financial Information Extracted From The
Annual Financial Statements For The Year 1995 Of E. I. du Pont de Nemours
and Company And Consolidated Subsidiaries.  The Schedule Is Qualified In
Its Entirety By Reference To Such Financial Statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-START>                             JAN-01-1995
<PERIOD-END>                               DEC-31-1995
<CASH>                                           1,408
<SECURITIES>                                        47
<RECEIVABLES>                                    4,912<F1>
<ALLOWANCES>                                        78
<INVENTORY>                                      3,737
<CURRENT-ASSETS>                                10,955
<PP&E>                                          50,385
<DEPRECIATION>                                  29,044
<TOTAL-ASSETS>                                  37,199<F2>
<CURRENT-LIABILITIES>                           12,731
<BONDS>                                          5,678
                                0
                                        237
<COMMON>                                           441
<OTHER-SE>                                       7,645<F2>
<TOTAL-LIABILITY-AND-EQUITY>                    37,199<F2>
<SALES>                                         42,163
<TOTAL-REVENUES>                                43,222<F2>
<CGS>                                           23,363<F2><F3>
<TOTAL-COSTS>                                   37,074<F2><F4>
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 758
<INCOME-PRETAX>                                  5,390
<INCOME-TAX>                                     2,097
<INCOME-CONTINUING>                              3,293
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,293
<EPS-PRIMARY>                                     2.81<F2>
<EPS-DILUTED>                                     2.77<F2>
<FN>
<F1>Includes Other Accounts In Addition To Notes And Accounts
Receivable-Trade.
<F2>Restated.
<F3>Includes Other Operating Charges and Restructuring.
<F4>Cost of Goods Sold and Other Operating Charges; Depreciation, Depletion
and Amortization; Exploration Expenses, Including Dry Hole Costs and
Impairment of Unproved Properties; Selling, General and Administrative
Expenses; Research and Development Expense; Taxes Other Than On Income,
and Restructuring.
</FN>
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This Schedule Contains Summary Financial Information Extracted From The
Interim Financial Statements For The Quarterly Period Ended March 31,
1997, Of E. I. du Pont de Nemours and Company And Consolidated
Subsidiaries.  The Schedule Is Qualified In Its Entirety By Reference
To Such Financial Statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                           1,478
<SECURITIES>                                       577
<RECEIVABLES>                                    5,856<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                      4,075
<CURRENT-ASSETS>                                13,008
<PP&E>                                          50,590
<DEPRECIATION>                                  29,578
<TOTAL-ASSETS>                                  39,892
<CURRENT-LIABILITIES>                           12,277
<BONDS>                                          5,070
                                0
                                        237
<COMMON>                                           347
<OTHER-SE>                                      10,692
<TOTAL-LIABILITY-AND-EQUITY>                    39,892
<SALES>                                         11,211
<TOTAL-REVENUES>                                11,550
<CGS>                                            8,275<F2>
<TOTAL-COSTS>                                    9,602<F3>
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 149
<INCOME-PRETAX>                                  1,799
<INCOME-TAX>                                       779
<INCOME-CONTINUING>                              1,020
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,020
<EPS-PRIMARY>                                      .90<F4>
<EPS-DILUTED>                                      .89<F4>
<FN>
<F1>Includes Other Accounts In Addition To Notes And Accounts
Receivable-Trade.
<F2>Includes Other Expenses.
<F3>Cost of Goods Sold and Other Expenses; Depreciation, Depletion and
Amortization; Exploration Expenses, Including Dry Hole Costs and
Impairment of Unproved Properties; Selling, General and Administrative
Expenses.
<F4>Restated.
</FN>
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This Schedule Contains Summary Financial Information Extracted From The
Interim Financial Statements For The Quarterly Period Ended June 30,
1997, Of E. I. du Pont de Nemours and Company And Consolidated
Subsidiaries.  The Schedule Is Qualified In Its Entirety By Reference
To Such Financial Statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               JUN-30-1997
<CASH>                                           1,637
<SECURITIES>                                       557
<RECEIVABLES>                                    6,082<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                      3,967
<CURRENT-ASSETS>                                13,243
<PP&E>                                          51,963
<DEPRECIATION>                                  29,880
<TOTAL-ASSETS>                                  41,409
<CURRENT-LIABILITIES>                           13,173
<BONDS>                                          4,767
                                0
                                        237
<COMMON>                                           347
<OTHER-SE>                                      11,494
<TOTAL-LIABILITY-AND-EQUITY>                    41,409
<SALES>                                         22,613
<TOTAL-REVENUES>                                23,265
<CGS>                                           16,603<F2>
<TOTAL-COSTS>                                   19,334<F3>
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 304
<INCOME-PRETAX>                                  3,627
<INCOME-TAX>                                     1,467
<INCOME-CONTINUING>                              2,160
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,160
<EPS-PRIMARY>                                     1.91<F4>
<EPS-DILUTED>                                     1.88<F4>
<FN>
<F1>Includes Other Accounts In Addition To Notes And Accounts
Receivable-Trade.
<F2>Includes Other Expenses.
<F3>Cost of Goods Sold and Other Expenses; Depreciation, Depletion and
Amortization; Exploration Expenses, Including Dry Hole Costs and
Impairment of Unproved Properties; Selling, General and Administrative
Expenses.
<F4>Restated.
</FN>
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This Schedule Contains Summary Financial Information Extracted From The
Interim Financial Statements For The Quarterly Period Ended September 30,
1997, Of E. I. du Pont de Nemours and Company And Consolidated
Subsidiaries.  The Schedule Is Qualified In Its Entirety By Reference
To Such Financial Statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                           1,485
<SECURITIES>                                       708
<RECEIVABLES>                                    5,858<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                      4,005
<CURRENT-ASSETS>                                13,047
<PP&E>                                          51,615
<DEPRECIATION>                                  29,621
<TOTAL-ASSETS>                                  42,352
<CURRENT-LIABILITIES>                           13,498
<BONDS>                                          5,786
                                0
                                        237
<COMMON>                                           347
<OTHER-SE>                                      11,084
<TOTAL-LIABILITY-AND-EQUITY>                    42,352
<SALES>                                         33,749
<TOTAL-REVENUES>                                34,811
<CGS>                                           25,058<F2>
<TOTAL-COSTS>                                   30,349<F3>
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 459
<INCOME-PRETAX>                                  4,003
<INCOME-TAX>                                     1,860
<INCOME-CONTINUING>                              2,143
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,143
<EPS-PRIMARY>                                     1.89<F4>
<EPS-DILUTED>                                     1.86<F4>
<FN>
<F1>Includes Other Accounts In Addition To Notes And Accounts
Receivable-Trade.
<F2>Includes Other Expenses.
<F3>Cost of Goods Sold and Other Expenses; Depreciation, Depletion and
Amortization; Exploration Expenses, Including Dry Hole Costs and
Impairment of Unproved Properties; Selling, General and Administrative
Expenses; Purchased-In-Progress Research and Development; Writedown
of Assets and Related Costs.
<F4>Restated.
</FN>
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This Schedule Contains Summary Financial Information Extracted From The
Interim Financial Statements For The Quarterly Period Ended March 31,
1996, Of E. I. du Pont de Nemours and Company And Consolidated
Subsidiaries.  The Schedule Is Qualified In Its Entirety By Reference
To Such Financial Statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                           1,497
<SECURITIES>                                       311
<RECEIVABLES>                                    5,636<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                      3,948
<CURRENT-ASSETS>                                12,314
<PP&E>                                          49,696
<DEPRECIATION>                                  28,657
<TOTAL-ASSETS>                                  38,651
<CURRENT-LIABILITIES>                           13,088
<BONDS>                                          5,586
                                0
                                        237
<COMMON>                                           441
<OTHER-SE>                                       8,482
<TOTAL-LIABILITY-AND-EQUITY>                    38,651
<SALES>                                         10,769
<TOTAL-REVENUES>                                11,131<F2>
<CGS>                                            7,985<F2><F3>
<TOTAL-COSTS>                                    9,457<F2><F4>
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 204
<INCOME-PRETAX>                                  1,470
<INCOME-TAX>                                       591
<INCOME-CONTINUING>                                879
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       879
<EPS-PRIMARY>                                      .79<F2>
<EPS-DILUTED>                                      .77<F2>
<FN>
<F1>Includes Other Accounts In Addition To Notes and Accounts
Receivable-Trade.
<F2>Restated.
<F3>Includes Other Expenses.
<F4>Cost of Goods Sold and Other Expenses; Depreciation, Depletion and
Amortization; Exploration Expenses, Including Dry Hole Costs and
Impairment of Unproved Properties; Selling, General and Administrative
Expenses.
</FN>
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This Schedule Contains Summary Financial Information Extracted From The
Interim Financial Statements For The Quarterly Period Ended June 30,
1996, Of E. I. du Pont de Nemours and Company And Consolidated
Subsidiaries.  The Schedule Is Qualified In Its Entirety By Reference To
Such Financial Statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               JUN-30-1996
<CASH>                                           1,927
<SECURITIES>                                       238
<RECEIVABLES>                                    5,670<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                      3,621
<CURRENT-ASSETS>                                12,332
<PP&E>                                          48,988
<DEPRECIATION>                                  28,353
<TOTAL-ASSETS>                                  38,486
<CURRENT-LIABILITIES>                           12,257
<BONDS>                                          5,515
                                0
                                        237
<COMMON>                                           441
<OTHER-SE>                                       9,177
<TOTAL-LIABILITY-AND-EQUITY>                    38,486
<SALES>                                         21,917
<TOTAL-REVENUES>                                22,670<F2>
<CGS>                                           16,267<F2><F3>
<TOTAL-COSTS>                                   19,130<F2><F4>
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 376
<INCOME-PRETAX>                                  3,164
<INCOME-TAX>                                     1,284
<INCOME-CONTINUING>                              1,880
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,880
<EPS-PRIMARY>                                     1.68<F2>
<EPS-DILUTED>                                     1.65<F2>
<FN>
<F1>Includes Other Accounts In Addition To Notes And Accounts
Receivable-Trade.
<F2>Restated.
<F3>Includes Other Expenses.
<F4>Cost of Goods Sold and Other Expenses; Depreciation, Depletion and
Amortization; Exploration Expenses, Including Dry Hole Costs and
Impairment of Unproved Properties; Selling, General and Administrative
Expenses.
</FN>
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This Schedule Contains Summary Financial Information Extracted From The
Interim Financial Statements For The Quarterly Period Ended September 30,
1996, Of E. I. du Pont de Nemours and Company And Consolidated
Subsidiaries.  The Schedule Is Qualified In Its Entirety By Reference To
Such Financial Statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                           2,050
<SECURITIES>                                       396
<RECEIVABLES>                                    5,180<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                      3,769
<CURRENT-ASSETS>                                12,115
<PP&E>                                          49,537
<DEPRECIATION>                                  28,782
<TOTAL-ASSETS>                                  38,761
<CURRENT-LIABILITIES>                           12,318
<BONDS>                                          5,533
                                0
                                        237
<COMMON>                                           347
<OTHER-SE>                                       9,409
<TOTAL-LIABILITY-AND-EQUITY>                    38,761
<SALES>                                         32,403
<TOTAL-REVENUES>                                33,475<F2>
<CGS>                                           24,034<F2><F3>
<TOTAL-COSTS>                                   28,261<F2><F4>
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 547
<INCOME-PRETAX>                                  4,667
<INCOME-TAX>                                     1,889
<INCOME-CONTINUING>                              2,778
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,778
<EPS-PRIMARY>                                     2.47<F2>
<EPS-DILUTED>                                     2.44<F2>
<FN>
<F1>Includes Other Accounts In Addition To Notes And Accounts
Receivable-Trade.
<F2>Restated.
<F3>Includes Other Expenses.
<F4>Cost of Goods Sold and Other Expenses; Depreciation, Depletion and
Amortization; Exploration Expenses, Including Dry Hole Costs and
Impairment of Unproved Properties; Selling, General and Administrative
Expenses.
</FN>
        

</TABLE>


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