
                                                                      Exhibit 11

                            DARDEN RESTAURANTS, INC.
           DETERMINATION OF COMMON SHARES AND COMMON SHARE EQUIVALENTS
                                 (IN THOUSANDS)

<TABLE>
<CAPTION>
                                                    Thirteen Weeks Ended              Twenty-Six Weeks Ended
----------------------------------------------------------------------------------------------------------------
                                               November 23,      November 24,     November 23,      November 24,
                                                   1997              1996             1997              1996
----------------------------------------------------------------------------------------------------------------
<S>                                               <C>               <C>              <C>               <C>
Computation of Shares:

   Weighted average number of shares
     outstanding...............................  150,300           157,500          151,500           157,600

   Net shares resulting from the assumed
     exercise of certain stock options (F1)....    2,000(F2)           800(F2)        1,400(F2)           900(F2)
                                                 -------           -------          -------           -------

Total common shares and common share
   equivalents.................................  152,300           158,300          152,900           158,500
                                                 =======           =======          =======           =======

--------------------------------------------------------------------------------------------------------------------

NOTES TO EXHIBIT:
<FN>
<F1>
Common share  equivalents  are computed by the  "treasury  stock"  method.  This
method first  determines the number of shares  issuable under stock options that
had an option  price below the  average  market  price for the period,  and then
deducts the number of shares that could have been  repurchased with the proceeds
of options exercised.
<F2>
Common share  equivalents  for the thirteen and twenty-six  weeks ended November
23, 1997 and November 24, 1996 are not material.  As a result,  earnings  (loss)
per  share  has been  computed  using  the  weighted  average  number  of shares
outstanding.
</FN>
</TABLE>
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