Exhibit 10.iii.(t)

IMC GLOBAL INC.
1998 RESTORATION PLAN
(Effective as of January 1, 1998)



Contents                                                 Page


Article 1.  Introduction                                   1
Article 2.  Definitions                                    1
Article 3.  Eligibility                                    2
Article 4.  Matching Contributions                         3
Article 5.  Profit Sharing Contributions                   3
Article 6.  Deemed Investment Earnings                     4
Article 7.  Establishment of Trust                         5
Article 8.  Distributions                                  5
Article 9.  Administration of the Plan                     7
Article 10. Amendment and Termination                      7
Article 11. General Provisions                             8


IMC GLOBAL INC.
1998 RESTORATION PLAN

Article 1. Introduction
1.1.  Title.  The title of this Plan shall be the "IMC Global Inc. 1998
Restoration Plan."

1.2.  Purpose.   This  Plan shall constitute an  unfunded  nonqualified
deferred  compensation  arrangement  established  for  the  purpose  of
providing  deferred  compensation to a select group  of  management  or
highly  compensated employees (as defined for purposes of  Title  I  of
ERISA) of the Company and adopting Affiliates.  The Plan is intended to
be  maintained and administered in connection with the "IMC Global Inc.
Profit  Sharing and Savings Plan" for the benefit of selected employees
of  the  Company  and  adopting Affiliates  whose  benefits  under  the
Qualified   Plan  are  restricted  by  the  limitations   of   Sections
401(a)(17),  402(g) and 415 of the Code or are reduced as a  result  of
voluntary  deferrals  of compensation under the "IMC  Global  Inc  1998
Voluntary Nonqualified Deferred Compensation Plan".

Article 2. Definitions
"Accounts" means the Matching Contributions Account and Profit  Sharing
Contributions Account maintained on behalf of a Participant.

"Affiliate"  means  an  entity  that, together  with  the  Company,  is
considered  as  a single employer under Section 414(b) or  (c)  of  the
Code.

"Code" means the Internal Revenue Code of 1986, as amended.

"Committee"  means  the  committee described in  Section  10.1  of  the
Qualified  Plan which is a named fiduciary of and responsible  for  the
administration of the Qualified Plan.

"Company" means IMC Global Inc., a Delaware corporation.

"Effective Date" means January 1, 1998.

"Employer"  means, both collectively and individually as determined  by
the  context of the applicable provision, the Company and any Affiliate
which adopts this Plan with the approval of the Company.

"ERISA" means the Employee Retirement Income Security  Act of 1974,  as
amended.

"Matching  Contributions" means the contributions made on behalf  of  a
Participant pursuant to Section 4.1 of this Plan.

"Matching Contributions Account" means the account maintained on behalf
of  each  Participant which will represent the amount of  the  Matching
Contributions  made on behalf of such Participant pursuant  to  Section
4.1  of  the Plan and the amount of the deemed investment earnings  and
losses on such Participant's Matching Contributions.

"Participant"  means  any  eligible employee  of  an  Employer  who  is
participating under the Plan pursuant to Article 3.

"Permitted Investment" means such fund or type of investment as may  be
approved by the Committee from time to time for purposes of this Plan.

"Plan" means this "IMC Global Inc. 1998 Restoration Plan".

"Plan Year" means the calendar year.

"Profit  Sharing Contributions" means the contributions made on  behalf
of a Participant pursuant to Section 5.1 of this Plan.

"Profit Sharing Contributions Account" means the account maintained  on
behalf  of  each Participant which will represent the amount of  Profit
Sharing  Contributions made on behalf of such Participant  pursuant  to
Section  5.1  of the Plan and the amount of deemed investment  earnings
and losses on such Participant's Profit Sharing Contributions.

"Qualified Plan" means the "IMC Global  Inc. Profit Sharing and Savings
Plan," as amended from time to time.

"Valuation Date" means the last day of each calendar quarter.

Article 3. Eligibility
The  Committee shall designate, as of the Effective Date and as of  the
beginning  of each Plan Year thereafter, each employee of  an  Employer
who  is eligible to participate in this Plan; provided, that only those
employees of an Employer who are in a select group of management or are
highly  compensated (within the meaning of Title I  of  ERISA)  may  be
designated  as  eligible to participate in this  Plan.   The  Committee
shall  not  designate  any  employee of  an  Employer  as  eligible  to
participate in the Plan for a Plan Year unless such employee:   (i)  is
eligible  to participate in the Qualified Plan for such Plan Year;  and
(ii)  is  in  salary grade 20 or above or is otherwise  selected  in  a
nondiscriminatory manner by the Committee.

Article 4. Matching Contributions
4.1.    Matching  Contributions.   For  each  Plan  Year,  a   Matching
Contribution   shall   be  credited  to  each  Participant's   Matching
Contributions  Account  in an amount equal to (i)  the  excess  of  the
amount  of  the matching contributions that would have been  made  with
respect   to   the   Employee  Contributions   and   Salary   Reduction
Contributions  (as defined in the Qualified Plan) of  such  Participant
for  such  Plan  Year  if Employee Contributions and  Salary  Reduction
Contributions had been made by the Participant under the Qualified Plan
without  regard to the limitations of Sections 401(a)(17),  402(g)  and
415  of  the  Code  and  without  regard  to  voluntary  deferrals   of
compensation  by  the  Participant  under  the  IMC  Global  Inc.  1998
Voluntary  Nonqualified Deferred Compensation Plan over the  amount  of
the  matching contributions actually made for the Participant under the
Qualified Plan for such Plan Year, reduced by (ii) FICA withholding  on
the amount so determined.

4.2.   Matching  Contributions Account.  The Committee shall  establish
and  maintain a Matching Contributions Account for each Participant who
is  entitled  to receive Matching Contributions under this  Article  4.
The Participant's Matching Contributions Account shall be a bookkeeping
account maintained by the Company and shall reflect the amount  of  the
Matching Contributions credited hereunder on behalf of the Participant.
The  amount of any deemed investment earnings and losses on the amounts
reflected  in a Participant's Matching Contributions Account  shall  be
credited or charged to his Matching Contributions Account in accordance
with Article 6.

Article 5. Profit Sharing Contributions
5.1.   Profit  Sharing  Contributions.  For each Plan  Year,  a  Profit
Sharing   Contribution  shall  be  credited  to  the   Profit   Sharing
Contributions  Account of each Participant for whom  a  profit  sharing
contribution is made for such Plan Year under the Qualified Plan in  an
amount  equal  to  (i) the excess of the amount of the  profit  sharing
contribution  that would have been made for the Participant  under  the
Qualified  Plan for such Plan Year if such profit sharing  contribution
had  been  made to the Qualified Plan without regard to the limitations
of  Sections 401(a)(17), 402(g) and 415 of the Code and without  regard
to voluntary deferrals of compensation by the Participant under the IMC
Global Inc. 1998 Voluntary Nonqualified Deferred Compensation Plan over
the  amount  of the profit sharing contribution actually made  for  the
Participant under the Qualified Plan for the Plan Year, reduced by (ii)
required  FICA withholding on the amount so determined (if vested)  and
on  the amount of any previously made Profit Sharing Contributions (and
deemed investment earnings thereon) that have become vested during  the
Plan Year.

5.2.   Profit  Sharing  Contributions  Account.   The  Committee  shall
establish and maintain a Profit Sharing Contributions Account for  each
Participant  who  is  entitled to receive Profit Sharing  Contributions
under  this  Article 5.  The Participant's Profit Sharing Contributions
Account  shall be a bookkeeping account maintained by the  Company  and
shall  reflect the amount of the Profit Sharing Contributions  credited
hereunder  on  behalf  of the Participant.  The amount  of  any  deemed
investment  earnings  and  losses  on  the  amounts  reflected   in   a
Participant's Profit Sharing Contributions Account shall be credited or
charged to his Profit Sharing Contributions Account in accordance  with
Article 6.

Article  6. Deemed Investment Earnings6.1.  (a)  Permitted Investments.
Each  Participant may designate from time to time, in  accordance  with
rules  and  procedures  established by the Committee,  that  all  or  a
portion  of  his  Accounts  be deemed to be invested  in  one  or  more
Permitted Investments.

(b)   Receipts.  Each Participant's Accounts shall be deemed to receive
all  interest, dividends, earnings and other property which would  have
been  received with respect to a Permitted Investment deemed to be held
in   such  Accounts  if  the  Company  actually  owned  such  Permitted
Investment.    Cash  deemed  received  with  respect  to  a   Permitted
Investment  shall be credited to the Accounts as of the date  it  would
have been available for reinvestment if the Company actually owned  the
Permitted Investment.

(c)  Elections.  All elections to be made by a Participant pursuant  to
this  Article 6 shall be made only by such Participant; provided,  that
if  such  Participant  dies  before his  entire  Account  balances  are
distributed  pursuant to the terms of the Plan,  or  if  the  Committee
determines  that such Participant is legally incompetent  or  otherwise
incapable  of  managing his own affairs, the Committee shall  have  the
authority to itself make the elections pursuant to this Section 6.1  on
behalf  of such Participant, or designate such Participant's designated
beneficiary,  legal  representative  or  some  near  relative  of  such
Participant  to  make  the elections pursuant to this  Section  6.1  on
behalf of such Participant.

(d)   Actual Investment Not Required.    The Company need not  actually
make  any  Permitted Investment.   If the Company should from  time  to
time  make  any  investment  similar to a  Permitted  Investment,  such
investment  shall  be  solely for the Company's  own  account  and  the
Participant   shall   have  no  right,  title  or   interest   therein.
Accordingly,  each Participant is solely an unsecured creditor  of  the
Company with respect to any amount distributable to him under the Plan.

6.2.   Crediting  of  Contributions.   The  Company  shall  credit  all
Matching  Contributions and all Profit Sharing  Contributions  made  on
behalf  of  a  Participant  pursuant  to  Article  4  and  Article   5,
respectively, to such Participant's Matching Contributions  Account  or
Profit   Sharing  Contributions  Account,  as  appropriate,  within   a
reasonable  period following the end of the Plan Year  for  which  such
contributions are made.
Article 7.  Establishment of Trust

7.1.  Establishment of Trust.  The Company may, in its sole discretion,
establish a grantor trust (as described in Section 671 of the Code) for
the  purpose  of  accumulating assets to provide  for  the  obligations
hereunder.  The assets and income of such trust shall be subject to the
claims  of the general creditors of an Employer hereunder, but only  to
the  extent  that  such  assets  and income  are  attributable  to  the
contributions of that individual Employer.  The establishment of such a
trust  shall  not  affect  the Employers'  liability  to  pay  benefits
hereunder  except  that  any such liability  shall  be  offset  by  any
payments  actually made to a Participant under such a  trust.   In  the
event such a trust is established, the amount to be contributed thereto
shall  be  determined by the Company and the investment of such  assets
shall be made in accordance with the trust document.

7.2.   Status of Trust.  Participants shall have no direct  or  secured
claim in any asset of the trust or in specific assets of their Employer
and  will  have  the  status of general unsecured  creditors  of  their
Employer for any amounts due under this Plan.  The assets and income of
the  trust  will be subject to the claims of any Employer's  creditors,
but only to the extent that such assets and income are attributable  to
the contributions of that individual Employer.

Article 8.  Distributions
8.1.  Distribution of Matching Contributions Account.  Each Participant
shall  at  all  times  have  a one hundred percent  (100%)  vested  and
nonforfeitable interest in his Matching Contributions  Account.   If  a
Participant's  employment  with  his Employer  and  all  Affiliates  is
terminated  for  any  reason, including death,  retirement,  total  and
permanent  disability, resignation or dismissal,  the  balance  in  the
Participant's  Matching Contributions Account  (determined  as  of  the
Valuation  Date  on  or immediately preceding the  date  on  which  the
distribution is processed) shall be distributed to the Participant (or,
in  the event of the Participants's death, to his beneficiary) as  soon
as  administratively practicable after the end of the calendar  quarter
in  which   the  Participant's termination of employment occurs.   Such
payment  shall  be  made in the form of a lump sum  payment.   If  such
Participant is entitled to a Matching Contribution for the Plan Year in
which  his employment terminates that is not reflected in the  Matching
Contributions  Account balance so distributed to the  Participant,  the
amount  of  such  Matching Contribution shall  be  distributed  to  the
Participant as soon as administratively practicable after  the  end  of
the  Plan  Year  in which the Participant's termination  of  employment
occurs.

8.2.    Distribution  of  Profit  Sharing  Contributions  Account.    A
Participant  shall  become one hundred percent  (100%)  vested  in  his
Profit Sharing Contributions Account upon the completion of five  years
of  Service  (as  defined in the Qualified Plan).  If  a  Participant's
employment with his Employer and all Affiliates is terminated by reason
of  his  death, his retirement after attaining age 65 or after  he  has
completed five years of Service (as defined in the Qualified Plan), the
balance  in  the  Participant's  Profit Sharing  Contributions  Account
(determined  as  of  the Valuation Date on which  the  distribution  is
processed) shall be distributed to the Participant (or, in the event of
the   Participant's   death,   to   his   beneficiary)   as   soon   as
administratively practicable after the end of the calendar  quarter  in
which the Participant's termination of employment occurs.  Such payment
shall  be  made in the form of a lump sum payment.  If such Participant
is entitled to a Profit Sharing Contribution for the Plan Year in which
his  employment terminates that is not reflected in the Profit  Sharing
Contributions  Account balance so distributed to the  Participant,  the
amount of such Profit Sharing Contribution shall be distributed to  the
Participant as soon as administratively practicable after  the  end  of
the  Plan  Year  in which the Participant's termination  of  employment
occurs.   If  a  Participant's employment with  his  Employer  and  all
Affiliates  is  terminated before the Participant  has  completed  five
years  of Service (as defined in the Qualified Plan) for a reason other
than his death or retirement after attaining age 65, the balance in the
Participant's Profit Sharing Contributions Account shall be forfeited.

8.3.    Involuntary  Distributions.    Notwithstanding  the   foregoing
provisions  of this Article 8, the Committee may on its own  initiative
authorize  the  Company  to  distribute to any  Participant  (or  to  a
designated beneficiary in the event of the Participant's death) all  or
any  portion  of the Participant's Matching Contributions  Account  and
Profit   Sharing   Contributions  Account.   Such  payment   would   be
specifically authorized in the event that there is a change in tax law,
a  published  ruling  or similar announcement issued  by  the  Internal
Revenue  Service, a regulation issued by the Secretary of the Treasury,
a decision by a court of competent jurisdiction involving a Participant
or a beneficiary, or a closing agreement made under Section 7121 of the
Code  that  is approved by the Internal Revenue Service and involves  a
Participant,  and  the Committee determines that a Participant  has  or
will  recognize income for federal income tax purposes with respect  to
amounts  deferred  under this Plan prior to the time such  amounts  are
paid to the Participant.

8.4.   Designation  of Beneficiaries.  Each Participant  may  name  any
person (who may be named concurrently, contingently or successively) to
whom  the Participant's Accounts under the Plan are to be paid  if  the
Participant dies before such Accounts are fully distributed.  Each such
beneficiary  designation  will revoke all  prior  designations  by  the
Participant,  shall  not require the consent of  any  previously  named
beneficiary, shall be in a form prescribed by the Committee and will be
effective  only when filed with the Committee during the  Participant's
lifetime. If a Participant fails to designate a beneficiary before  his
death,  as  provided  above,  or if the  beneficiary  designated  by  a
Participant dies before the date of the Participant's death  or  before
payment   of  the  Participant's  Accounts,  the  Committee,   in   its
discretion,  may  pay the Participant's Accounts (a) to  the  surviving
spouse  of such deceased Participant, if any, or (b) if there shall  be
no   surviving   spouse,  the  surviving  children  of  such   deceased
Participant,  if  any, in equal shares, or (c) if  there  shall  be  no
surviving spouse or children, to the executors or administrators of the
estate  of  such  deceased  Participant,  or  (d)  if  no  executor  or
administrator shall have been appointed for the estate of such deceased
Participant within six months from the date of the Participant's death,
to  the  person  or persons who would be entitled under  the  intestate
succession  laws of the state of the Participant's domicile to  receive
the Participant's personal estate.

Article 9.  Administration of the Plan
The  Plan  shall  be  administered by the Committee.   The  duties  and
authority  of  the  Committee  under the Plan  shall  include  (a)  the
interpretation of the provisions of the Plan, (b) the adoption  of  any
rules  and regulations which may become necessary or advisable  in  the
operation of the Plan, (c) the making of such determinations as may  be
permitted or required pursuant to the Plan, and (d) the taking of  such
other  actions as may be required for the proper administration of  the
Plan  in accordance with its terms.  Any decision of the Committee with
respect  to any matter within the authority of the Committee  shall  be
final,  binding  and conclusive upon the Company and each  Participant,
former  Participant, designated beneficiary, and each  person  claiming
under  or  through  any Participant or designated beneficiary;  and  no
additional  authorization or ratification by the board of directors  of
the  Company shall be required.  Any action taken by the Committee with
respect  to  any one or more Participants shall not be binding  on  the
Committee  as  to  any  action to be taken with respect  to  any  other
Participant.   A member of the Committee may be a Participant,  but  no
member  of  the  Committee  may participate in  any  decision  directly
affecting his rights or the computation of his benefits under the Plan.
Each  determination required or permitted under the Plan shall be  made
by the Committee in the sole and absolute discretion of the Committee.

Article 10.  Amendment and Termination
10.1.   Amendment.  The Company shall have the right to amend the  Plan
by action of the board of directors of the Company (or a duly appointed
delegate  thereof)  from time to time, except that  no  such  amendment
shall,  without  the  consent  of  the  Participant  to  whom  deferred
compensation  has  been  credited  to  any  Account  under  this  Plan,
adversely  affect the right of the Participant (or his beneficiary)  to
receive payments of such deferred compensation under the terms of  this
Plan.

10.2.   Plan  Termination.  The Plan may be terminated with respect  to
the  Company  or  any Employer at any time by action of  the  board  of
directors of the Company (or a duly appointed delegate thereof) in  its
sole  discretion.   The  Plan  shall be automatically  terminated  with
respect to any Employer upon the termination of the Qualified Plan with
respect  to  such  Employer pursuant to Section 15.3 of  the  Qualified
Plan.  Notwithstanding the foregoing, no termination of this Plan shall
alter  the  right of a Participant (or his beneficiary) to payments  of
amounts  previously credited to such Participant's Accounts  under  the
Plan.

Article 11.  General Provisions
11.1.  Non-Alienation  of  Benefits.  A  Participant's  rights  to  the
amounts  credited to his Accounts under the Plan shall not be  salable,
transferable, pledgeable or otherwise assignable, in whole or in  part,
by  the voluntary or involuntary acts of any person, or by operation of
law,  and  shall  not  be liable or taken for any  obligation  of  such
person.  Any such attempted grant, transfer, pledge or assignment shall
be null and void and without any legal effect.

11.2.   Withholding for Taxes.  Notwithstanding anything  contained  in
this  Plan  to  the  contrary, each Employer shall  withhold  from  any
distribution  made  under the Plan such amount or  amounts  as  may  be
required  for purposes of complying with the tax withholding provisions
of  the Code or any applicable State law for purposes of paying any tax
attributable to any amounts distributable or creditable under the Plan.

11.3.  Immunity of Committee Members.  The members of the Committee may
rely  upon any information, report or opinion supplied to them  by  any
officer  of  an  Employer  or  any legal  counsel,  independent  public
accountant or actuary, and shall be fully protected in relying upon any
such  information, report or opinion.  No member of the Committee shall
have   any  liability  to  the  Company  or  any  Participant,   former
Participant, designated beneficiary, person claiming under  or  through
any Participant or designated beneficiary or other person interested or
concerned  in connection with any decision made by such member  of  the
Committee  pursuant  to  the  Plan  which  was  based  upon  any   such
information,  report or opinion if such member of the Committee  relied
thereon in good faith.

11.4.   Plan  Not  to  Affect  Employment  Relationship.   Neither  the
adoption  of  the Plan nor its operation shall in any  way  affect  the
right  and  power of an Employer to dismiss or otherwise terminate  the
employment  or  change  the  terms  of  the  employment  or  amount  of
compensation of any Participant at any time for any reason  or  without
cause.   By  accepting any payment under this Plan,  each  Participant,
former  Participant,  designated beneficiary and each  person  claiming
under or through such person, shall be conclusively bound by any action
or decision taken or made under the Plan by the Committee.

11.5.  Notices.  Any notice required to be given by the Company or  the
Committee  hereunder  shall be in writing and  shall  be  delivered  in
person  or  by registered mail, return receipt requested.   Any  notice
given  by  registered mail shall be deemed to have been given upon  the
date of delivery, correctly addressed to the last known address of  the
person to whom such notice is to be given.

11.6.  Gender and Number; Headings.  Wherever any words are used herein
in  the  masculine gender they shall be  construed as though they  were
also  used  in  the feminine gender in all cases where  they  would  so
apply; and wherever any words are used herein in the singular form they
shall be construed as though they were also used in the plural form  in
all  cases  where  they  would  so apply.   Headings  of  sections  and
subsections  of the Plan are inserted for convenience of reference  and
are  not  part  of  the  Plan  and are not  to  be  considered  in  the
construction thereof.

11.7.  Controlling Law.  The Plan shall be construed in accordance with
the internal laws of the State of Illinois, to the extent not preempted
by any applicable federal law.

11.8.   Successors.   The Plan is binding on all  persons  entitled  to
benefits    hereunder   and   their   respective   heirs   and    legal
representatives, on the Committee and its successor and on any Employer
and its successor, whether by way of merger, consolidation, purchase or
otherwise.

11.9.   Severability.   If  any provision of the  Plan  shall  be  held
illegal or invalid for any reason, such illegality or invalidity  shall
not affect the remaining provisions of the Plan, and the Plan shall  be
enforced as if the invalid provisions had never been set forth therein.

IN WITNESS WHEREOF, IMC Global Inc. has caused its corporate seal to be
hereunto affixed by its officers thereunto duly authorized this  ______
day of ____________, 1999.

IMC GLOBAL INC.
By:

(Corporate Seal)

ATTEST: