<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>
<RESTATED> 
<MULTIPLIER> 1,000
       
<S>                                        <C>                     <C>                     <C>                     <C>
<PERIOD-TYPE>                              3-MOS                   6-MOS                   9-MOS                   12-MOS
<FISCAL-YEAR-END>                          OCT-31-1997             OCT-31-1997             OCT-31-1997             OCT-31-1997
<PERIOD-END>                               JAN-31-1997             APR-30-1997             JUL-31-1997             OCT-31-1997
<CASH>                                         199,800                 144,000                 131,100                 162,800
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                                1,110,800               1,146,500               1,151,300               1,181,800
<ALLOWANCES>                                         0                       0                       0                       0
<INVENTORY>                                    896,500                 942,000                 968,800                 972,300
<CURRENT-ASSETS>                             2,384,700               2,397,400               2,414,200               2,471,600
<PP&E>                                       2,868,200               2,878,300               2,797,200               2,658,000
<DEPRECIATION>                               1,610,300               1,643,400               1,638,500               1,554,300
<TOTAL-ASSETS>                               5,068,900               5,054,600               4,984,300               5,098,800
<CURRENT-LIABILITIES>                        1,793,700               1,747,800               1,669,700               1,687,400
<BONDS>                                        760,700                 754,800                 754,300                 758,000
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                        46,200                  46,200                  46,200                  46,200
<OTHER-SE>                                   1,534,200               1,567,300               1,569,300               1,686,000
<TOTAL-LIABILITY-AND-EQUITY>                 5,068,900               5,054,600               4,984,300               5,098,800
<SALES>                                      1,693,500               3,456,700               5,318,900               7,419,100
<TOTAL-REVENUES>                             1,704,500               3,475,800               5,348,100               7,457,900
<CGS>                                        1,342,700               2,707,300               4,142,400               5,757,400
<TOTAL-COSTS>                                1,600,700               3,232,400               4,939,800               6,845,300
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
<INTEREST-EXPENSE>                              17,100                  34,300                  51,000                  68,600
<INCOME-PRETAX>                                 86,800                 210,700                 350,000                 546,800
<INCOME-TAX>                                    30,400                  73,800                 122,500                 191,400
<INCOME-CONTINUING>                             52,100                 126,900                 208,400                 318,000
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                    52,100                 126,900                 208,400                 318,000
<EPS-PRIMARY>                                      .30                     .72                    1.19                    1.81
<EPS-DILUTED>                                      .29                     .71                    1.18                    1.80
        

</TABLE>