Salary Deferral & Savings Restoration Plan – E I du Pont de Nemours & Co.

                     E. I. DU PONT DE NEMOURS AND COMPANY
                  SALARY DEFERRAL & SAVINGS RESTORATION PLAN
                          (Effective April 26, 1994)


  I.   PURPOSE

        The purpose of this Plan is to provide an eligible employee with the
   opportunity to defer, until termination of employment, receipt of salary
   that, because of compensation limits imposed by law, is ineligible to be
   considered in calculating benefits within the Company's tax-qualified defined
   contribution plan(s) and thereby recover benefits lost because of that
   restriction.


 II.   ADMINSTRATION

        The administration of this Plan is vested in the Board of Benefits and
   Pensions appointed by Company.  The Board may adopt such rules as it may deem
   necessary for the proper administration of the Plan; and may appoint such
   person(s) or group(s) as may be judged necessary to assist in the
   administration of the Plan.  The Board's decision in all matters involving
   the interpretation and application of this Plan shall be final.  The Board
   shall have the discretionary right to determine eligibility for benefits
   hereunder and to construe the terms and conditions of this Plan.


III.   ELIGIBILITY

        An employee of the Company who is participating in the Company's tax-
   qualified defined contribution plan(s) and whose annual base compensation
   exceeds the amount prescribed in Internal Revenue Code Section 401(a)(17)
   shall be eligible to participate in this Plan (hereinafter 'Participant').

        For purposes of this Plan, the term 'Company' means E. I. du Pont de
   Nemours and Company, any wholly owned subsidiary or part thereof and any
   joint venture or partnership in which E. I. du Pont de Nemours and Company
   has an ownership interest, provided that such entity (1) adopts this Plan
   with the approval of the E. I. du Pont de Nemours and Company and (2) agrees
   to make the necessary financial commitment in respect to any of its employees
   who become Participants in this Plan.

        Participation in this Plan is entirely voluntary.

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                                                                    Exhibit 10.7



 IV.   PARTICIPANTS' ACCOUNTS

    (A)      Participant Contributions. A Participant may elect to defer receipt
        of a percentage of annual base compensation in excess of the amount
        prescribed in Internal Revenue Code Section 401(a)(17), and have the
        dollar equivalent of the deferral percentage credited to a Participant
        Account under this Plan. The deferral percentage elected under this Plan
        shall not exceed that allowed in the tax-qualified defined contribution
        plan(s) of the Company in which (s)he participates. Except as provided
        below, such deferral election will be made prior to the beginning of
        each calendar year and will be irrevocable for that calendar year.

             For purposes of a Participant's first year of participation in this
        Plan, the compensation deferral election must be made no later than 30
        days prior to the first day of the month for which compensation is
        deferred and will be irrevocable for the remainder of that calendar
        year.

    (B)      Company Contributions.  To the extent that a Participant makes a
        deferral election under the terms of subparagraph (A) above, the Company
        will credit to that Participant's Account in this Plan an amount
        equivalent to the Company matching contribution that would be provided
        to that Participant under the terms of the Company's tax-qualified
        defined contribution plan(s) in which (s)he is participating.

    (C)      Earnings Equivalents.  Credits for Participant Contributions and
        Company Contributions shall be treated as having been invested in one or
        more of the investment options available in the Company's tax-qualified
        defined contribution plan(s) in which (s)he is participating. Additional
        credit (or debit) amounts will be posted to the Participant's Account in
        this Plan based on the performance of those investment options.

             The Participant shall have the right to:

        (1)  designate which investment options are to be used in valuing
             his/her Account under this Plan, subject to the rules governing
             investment direction in the Company's tax-qualified defined
             contribution plan in which (s)he is participating; and/or

        (2)  change the designated investment options used in valuing his/her
             Account under this Plan, subject to the rules governing investment
             direction and/or transfers among funds in the Company's tax-
             qualified defined contribution plan(s) in which (s)he is
             participating.

                                       2

 
                                                                    Exhibit 10.7



    (D) Credits to Accounts. Participant Contributions, Company Contributions
        and Earnings Equivalents shall be credited (or debited) to the
        Participant's Account under this Plan as unfunded book entries stated as
        cash balances, and will not be payable to Participants until such time
        as employment with the Company terminates. The cash balances in
        Participant Accounts shall be unfunded general obligations of the
        Company, and no Participant shall have any claim to or security interest
        in any asset of the Company on account thereof.


  V.   VESTING

        Participant Contributions and Company Contributions and Earnings
   Equivalents shall be vested at the time such amounts are credited to the
   Participant's Account.


 VI.   PAYMENT OF BENEFITS

        Amounts payable under this Plan shall be delivered in a cash lump sum
   as soon as practical after termination of employment unless the Participant
   irrevocably elects under rules prescribed by the Board of Benefits and
   Pensions to receive payments in a series of annual installments. All payments
   under this Plan shall be made by, and all expenses of administering this Plan
   shall be borne by, the Company.


VII.   RIGHT TO MODIFY

        The Company reserves the right to change or discontinue this Plan in
   its discretion by action of the Compensation & Benefits Committee.

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