EXHIBIT 10.e
                               
            AMENDMENTS TO THE WESTVACO CORPORATION
           SAVINGS AND INVESTMENT RESTORATION PLAN
                   AND EXCESS BENEFIT PLAN
                                
     RESOLVED that, effective October 1, 1995, Paragraph 6
  of the Corporation's Savings and Investment Restoration Plan
  and Paragraph 6(a) and (b) of the Corporation's Excess
  Benefit Plan shall each be revised as follows:
  
     (a) Restored S&I Account - Lump Sum Distributions -
           Living Member
  
           Westvaco shall pay in cash to each Member who is
           living on the date the Member's Continuous Service
           terminates for any reason an amount equal to the
           value of the Member's Restored S&I Account as of
           the S&I Plan Valuation Date subsequent to such
           termination date.  Such payment shall be made as
           soon as practicable following the applicable S&I
           Plan Valuation Date.
  
     (b) Restored S&I Account - Lump Sum Distributions -
           Deceased Member
  
           If a Member dies before his Continuous Service is
           broken, the value of the Member's Restored Vested
           Account as of the S&I Plan Valuation Date
           subsequent to the date of death shall be paid in
           cash by Westvaco to the party eligible to receive
           the Member's S&I Plan Account as of the date of
           death.  Such payment shall be made as soon as
           practicable following the applicable S&I Plan
           Valuation Date.
  
     (c) Restored S&I Account - Installment Payment
           Election
  
           A Member may elect to receive all or any portion of
           the Member's Restored S&I Account in a series of
           equal monthly payments commencing any time after
           Continuous Service terminates and extending no
           later than 10 years after Continuous Service
           terminates.  An irrevocable election must be made
           at least six months prior to the date the Member's
           Continuous Service terminates.
  
           If the Member elects distribution by a series of
           monthly payments, payment will be made on the basis
           of the value of a Member's Restored S&I Account
           subject to such distribution as of the first S&I
           Plan Valuation Date for the month payments are to
           commence and for each subsequent month thereafter. 
           Each monthly payment will reflect an equal
           distribution of the value of the Member's Restored
           S&I Account subject to such distribution over the
           remaining period of such distribution.  Payment
           shall be made as soon as practicable following the
           applicable S&I Plan Valuation Date.
  
  
           Payment will be structured for continued treatment
           of the Member's Restored S&I Account as deferred
           compensation.
  
     (d) Restored S&I Account - Annuity Election
  
           A Member may elect to have Westvaco pay an annuity
           with all or any portion of the Member's Restored
           S&I Account as of the S&I Plan Valuation Date
           subsequent to the date the Member's Continuous
           Service terminates.  The election must be made at
           least six months prior to the date the Member's
           Continuous Service terminates.
  
           Payment will be structured for continued treatment
           of the Member's Restored S&I Account as deferred
           compensation.
  
     (e) Interest on Unpaid Benefits
  
           If Westvaco does not pay Benefits to Plan
           Beneficiaries within the time periods specified in
           this Paragraph, it shall pay the Plan Beneficiaries
           interest on such unpaid amounts daily at a rate
           which is two times the Prime Rate.  However,
           Westvaco shall be excused for any delay in payment
           attributable to Westvaco being unable in good faith
           to locate the applicable Plan Beneficiaries.