Exhibit 5


INTERNAL REVENUE SERVICE                   DEPARTMENT OF TREASURY
P.O.BOX 2508
CINCINNATI, OH  45201
                                           Employer Identification Number:
Date:  July 15, 2002                          59-3305930
                                           DLN:
DARDEN RESTAURANTS INC                        17007327007041
C/O PAUL H HAMBURGER                       Person to Contact:
MCDERMOTT WILL EMERY                          GAIL HINKLEY             ID# 52016
600 13TH ST. NEW                           Contact Telephone Number:
WASHINGTON, DC  20005 - 0000                  (877) 829-5500
                                           Plan Name:
                                              DARDEN SAVINGS PLAN

                                           Plan Number:  044

Dear Applicant:

     We have made a favorable  determination  on the plan identified above based
on the information you have supplied.  Please keep this letter,  the application
forms submitted to request this letter and all correspondence  with the Internal
Revenue Service  regarding your  application for a determination  letter in your
permanent records. You must retain this information to preserve your reliance on
this letter.

     Continued  qualification  of the plan under its present form will depend on
its  effect  in  operation.  See  section  1.401-1  (b)  (3) of the  Income  Tax
Regulations. We will review the status of the plan in operation periodically.

     The enclosed  Publication  794 explains the  significance  and the scope of
this favorable determination letter based on the determination requests selected
on your application  forms.  Publication 794 describes the information that must
be  retained  to have  reliance  on this  favorable  determination  letter.  The
publication  also provides  examples of the effect of a plan's  operation on its
qualified  status and discusses the reporting  requirements for qualified plans.
Please read Publication 794.

     This  letter  relates  only to the  status of you plan  under the  Internal
Revenue Code. It is not a determination regarding the effect of other federal or
local statutes.

     This  determination is subject to your adoption of the proposed  amendments
submitted in your letter dated June 21, 2002. The proposed  amendments should be
adopted on or before the date prescribed by the  regulations  under Code section
401 (b).

     This  determination  letter is applicable for the amendment (s) executed on
November 13, 2001.



     This plan satisfies the requirements of Code section 4975 (e) (7).

     This letter may not be relied on with  respect  whether the plan  satisfies
the  requirements  of section  401 (a) of the Code,  as amended by the  Economic
Growth and Tax Relief Reconciliation Act of 2001, Pub L. 107-16.

     The  requirement   for  employee   benefits  plans  to  file  summary  plan
descriptions  (SPD) with the U.S.  Department of Labor was eliminated  effective
August 5, 1997. For more details, call 1-800-998-7542 for a free copy of the SPD
card.

     We have sent a copy of this letter to your  representative  as indicated in
the power of attorney.

         If you have questions concerning this matter, please contact the person
whose name and telephone number are shown above.

                                            Sincerely yours,

                                            /s/Paul T. Shultz
                                            -----------------------------------
                                            Paul T. Shultz
                                            Director,
                                            Employee Plans Rulings & Agreements

Enclosures:
Publication 794