<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains the restated summary financial information of Dresser
Industries, Inc. for the periods noted.  Only the (EPS-PRIMARY) and
(EPS-DILUTED) tags have been restated.  Restatement is due to a change in
accounting principle, specifically, Statement of Financial Accounting Standards
No. 128, "Earnings per Share".
</LEGEND>
       
<S>                                        <C>                     <C>                     <C>                     <C>
<PERIOD-TYPE>                              3-MOS                   6-MOS                   9-MOS                   12-MOS
<FISCAL-YEAR-END>                          OCT-31-1996             OCT-31-1996             OCT-31-1996             OCT-31-1996
<PERIOD-END>                               JAN-31-1996             APR-30-1996             JUL-31-1996             OCT-31-1996
<CASH>                                         163,300                 198,000                 158,900                 232,400
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                                  936,600                 995,700               1,063,600               1,152,100
<ALLOWANCES>                                         0                       0                       0                       0
<INVENTORY>                                    825,100                 883,700                 907,700                 913,600
<CURRENT-ASSETS>                             2,098,900               2,266,400               2,511,600               2,715,100
<PP&E>                                       2,618,200               2,708,700               2,770,400               2,836,700
<DEPRECIATION>                               1,468,500               1,520,200               1,558,500               1,574,300
<TOTAL-ASSETS>                               4,623,200               4,839,600               5,119,700               5,395,800
<CURRENT-LIABILITIES>                        1,695,800               1,839,300               2,226,700               2,107,400
<BONDS>                                        457,900                 462,200                 457,500                 756,300
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                        46,100                  46,200                  46,200                  46,200
<OTHER-SE>                                   1,560,500               1,570,500               1,465,200               1,536,000
<TOTAL-LIABILITY-AND-EQUITY>                 4,623,200               4,839,600               5,119,700               5,395,800
<SALES>                                      1,452,500               3,078,700               4,710,300               6,533,200
<TOTAL-REVENUES>                             1,462,900               3,092,500               4,730,500               6,561,500
<CGS>                                        1,152,400               2,422,300               3,690,700               5,088,100
<TOTAL-COSTS>                                1,379,700               2,902,400               4,415,500               6,076,200
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
<INTEREST-EXPENSE>                              10,000                  20,900                  33,600                  60,500
<INCOME-PRETAX>                                 72,900                 164,800                 277,500                 426,800
<INCOME-TAX>                                    24,800                  56,000                  94,400                 145,100
<INCOME-CONTINUING>                             46,600                 103,800                 172,100                 257,500
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                    46,000                 103,800                 172,100                 257,500
<EPS-PRIMARY>                                      .26                     .57                     .95                    1.44
<EPS-DILUTED>                                      .25                     .56                     .94                    1.43
        

</TABLE>