
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF STAPLES, INC. FOR THE THREE MONTHS ENDED MAY 3, 1997 AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JAN-31-1998
<PERIOD-START>                             FEB-02-1997
<PERIOD-END>                               MAY-03-1997
<EXCHANGE-RATE>                                      1
<CASH>                                         194,642
<SECURITIES>                                     8,261
<RECEIVABLES>                                  225,751
<ALLOWANCES>                                     4,692
<INVENTORY>                                    854,182
<CURRENT-ASSETS>                             1,346,157
<PP&E>                                         730,958
<DEPRECIATION>                                 236,074
<TOTAL-ASSETS>                               2,055,910
<CURRENT-LIABILITIES>                          658,593
<BONDS>                                        467,679
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           162
<OTHER-SE>                                     889,081
<TOTAL-LIABILITY-AND-EQUITY>                 2,055,910
<SALES>                                      1,292,721
<TOTAL-REVENUES>                             1,292,721  
<CGS>                                          988,055
<TOTAL-COSTS>                                1,186,653
<OTHER-EXPENSES>                                50,465
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,936
<INCOME-PRETAX>                                 25,152
<INCOME-TAX>                                     5,375
<INCOME-CONTINUING>                             19,777
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    19,777<F1>
<EPS-PRIMARY>                                     0.05
<EPS-DILUTED>                                     0.05
<FN>
<F1>
<INCOME-BEFORE MINORITY INTEREST>               19,777
<MINORITY INTEREST>                                  0
</FN>
        

</TABLE>
