As filed with the Securities and Exchange Commission on October 30,
1998
                           Registration No. 333-_______


                         SECURITIES AND EXCHANGE COMMISSION
                               Washington, D.C. 20549
                               ______________________

                                     FORM S-8
                               REGISTRATION STATEMENT 
                                      Under
                             The Securities Act of 1933
                             ___________________________

                            JEFFERSON SMURFIT CORPORATION
                (Exact Name of Registrant as Specified in its Charter)

         Delaware                               43-1531401
(State or Other Jurisdiction of               (I.R.S. Employer
Incorporation or Organization)               Identification No.)

            
    8182 Maryland Avenue                               63105
    St. Louis, Missouri                             (Zip Code)
(Address of Principal Executive Offices)

                                                                              
                      Jefferson Smurfit Corporation Savings Plan
                   Jefferson Smurfit Corporation Hourly Savings Plan
                      Smurfit Packaging Corporation Savings Plan
                                 (Full Titles of the Plans)
                                                                 
                                      Patrick J. Moore     
                       Vice President and Chief Financial Officer
                               Jefferson Smurfit Corporation
                                     8182 Maryland Avenue
                                   St. Louis, Missouri 63105
                           (Name and Address of Agent for Service)

                                      (314) 746-1100                     
             
               (Telephone Number, Including Area Code, of Agent for Service)

                                         Copy to:

                                   Joseph A. Walsh, Jr.
                                     Winston & Strawn
                                    35 West Wacker Drive
                                   Chicago, Illinois 60601
                                       (312) 558-5600
            
                                                                              

                 CALCULATION OF REGISTRATION FEE



                              Proposed      Proposed       
Title of         Amount       maximum       maximum        Amount
securities       to be        offering      aggregate      of
to be            registered   price per     offering      registra-
registered       (1)          share (2)     price (3)     tion fee

Common stock,    4,000,000    $11.1875      $44,750,000     $12,441
par value         shares
$0.01 per share

(1) In addition, pursuant to Rule 416(c) under the Securities Act
of 1933, as amended (the "Securities Act"), this Registration
Statement also covers an indeterminate amount of  interests to be
offered or sold pursuant to the employee benefit plans described
herein.
(2) Estimated solely for the purpose of calculating the
registration fee pursuant to Rule 457(h)(1) and (c) under the
Securities Act on the basis of the average of the high and low 
prices reported for shares of Common Stock, par value $0.01 per
share, of the Registrant on the Nasdaq National Market on October
28, 1998. 
                      STATEMENT OF INCORPORATION BY REFERENCE

            This Registration Statement is filed pursuant to General
Instruction E of Form S-8 for the purpose of registering
4,000,000 additional shares of common stock, par value $0.01 per
share ("Common Stock"), of Jefferson Smurfit Corporation, a
Delaware corporation (the "Company"), issuable pursuant to the
Jefferson Smurfit Corporation Savings Plan, the Jefferson Smurfit
Corporation Hourly Savings Plan and the Smurfit Packaging
Corporation Savings Plan.  The contents of the Company's
previously filed Form S-8 Registration Statement (No. 33-82578),
as filed with the Securities and Exchange Commission on August 8,
1994, are hereby incorporated by reference.

PART II  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 5.  Interests of Named Experts and Counsel.

            The validity of the securities being registered hereby has
been passed upon by Michael E. Tierney, Esq., Vice President,
General Counsel and Secretary of the Company.  Mr. Tierney owns,
and holds options to acquire, shares of Common Stock of the
Company.

Item 8.  Exhibits.

            The following documents are filed as exhibits to this
Registration Statement:

Exhibit No.               Description

  5.1                     Opinion of Michael E. Tierney, Esq. regarding the
                          legality of the securities being registered.

 23.1                     Consent of Ernst & Young LLP.

 23.2                     Consent of Michael E. Tierney, Esq. (included as
                          part of Exhibit 5.1).

 24.1                     Powers of Attorney (included on the signature
                          page of this Registration Statement).

                          SIGNATURES

            Pursuant to the requirements of the Securities Act of 1933,
Jefferson Smurfit Corporation certifies that it has reasonable
grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the County of St. Louis, State of
Missouri, on the 30th day of October, 1998.


                      JEFFERSON SMURFIT CORPORATION


                By: /s/ Patrick J. Moore                               
              Name:     Patrick J. Moore 
             Title:     Vice President and                            
                        Chief Financial Officer 

            KNOW ALL MEN BY THESE PRESENTS, that each person whose
signature appears below constitutes and appoints Patrick J.
Moore, Richard W. Graham and Michael E. Tierney and each of them
(with full power to each of them to act alone), his true and
lawful attorney-in-fact and agent, with full power of
substitution and resubstitution, for him and in his name, place
and stead, in any and all capacities, to sign any or all
amendments (including post-effective amendments) to this
Registration Statement, and to file the same, with all exhibits
thereto and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorneys-
in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully to all
intents and purposes as he might or could do in person, hereby
ratifying and confirming all said attorneys-in-fact and agents,
or any of them, or their substitutes, may lawfully do or cause to
be done by virtue hereof.

            Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following
persons in the capacities and on the dates indicated:



Signature                        Title                    Date
                                           
Michael W.J. Smurfit         Chairman of the Board 
                             and Director

/s/ Richard W. Graham       President and Chief         October 30, 1998
Richard W. Graham           Executive Officer 
                            (Principal Executive Officer) 
                            and Director

/s/ Patrick J. Moore        Vice President and           October 30, 1998
Patrick J. Moore            Chief Financial Officer                     
                            (Principal Financial
                            and Accounting Officer)

/s/ Leigh J. Abramson         Director                   October 30, 1998
Leigh J. Abramson

/s/ Alan E. Goldberg          Director                   October 30, 1998
Alan E. Goldberg

/s/ Michael C. Hoffman        Director                   October 30, 1998
Michael C. Hoffman          

G. Thompson Hutton            Director

/s/ Michael M. Janson         Director                   October 30, 1998
Michael M. Janson

Howard E. Kilroy              Director            

/s/ Thomas A. Reynolds, III   Director                   October 30, 1998
Thomas A. Reynolds, III

/s/ James E. Terrill          Director                   October 30, 1998
James E. Terrill


                 The Plans.  Pursuant to the requirements of the
Securities Act, the trustees (or other persons who administer the
Jefferson Smurfit Corporation Savings Plan, Jefferson Smurfit
Corporation Hourly Savings Plan and Smurfit Packaging Corporation
Savings Plan) have duly caused this Registration Statement to be
signed on their behalf by the undersigned, thereunto duly
authorized, in the County of St. Louis, State of Missouri, on
October 30, 1998.                                               



                      JEFFERSON SMURFIT CORPORATION SAVINGS PLAN

                      By:  /s/ Patrick J. Moore                   
                               Patrick J. Moore
                      Title:  Member, Administrative Committee of 
                              Jefferson Smurfit Corporation       
                              Retirement Plans


                      JEFFERSON SMURFIT CORPORATION HOURLY
                      SAVINGS PLAN

                      By:  /s/ Patrick J. Moore 
                               Patrick J. Moore 
                      Title:  Member, Administrative Committee of 
                              Jefferson Smurfit Corporation       
                              Retirement Plans


                      SMURFIT PACKAGING CORPORATION SAVINGS PLAN

                      By:  /s/ Patrick J. Moore                   
                               Patrick J. Moore     
                      Title: Member, Administrative Committee of  
                             Jefferson Smurfit Corporation        
                             Retirement Plans

EXHIBIT INDEX

Exhibit No.  Description

 5.1         Opinion of Michael E. Tierney, Esq. regarding the legality
             of the securities being registered.

23.1         Consent of Ernst & Young LLP.

23.2         Consent of Michael E. Tierney, Esq. (included as part of
             Exhibit 5.1).

24.1         Powers of Attorney (included on the signature page of this
             Registration Statement).




Exhibit 5.1
October 30, 1998


Jefferson Smurfit Corporation
8182 Maryland Avenue
St. Louis, MO  63105

            Re:         Post-Effective Amendment No. 1 to Registration
                        Statement on Form S-8 of Jefferson Smurfit
                        Corporation's Savings Plans

Ladies and Gentlemen:

            I am General Counsel of Jefferson Smurfit Corporation, a
Delaware corporation (the "Company"), and I have represented the
Company in connection with the Jefferson Smurfit Corporation
Savings Plan, the Jefferson Smurfit Corporation Hourly Savings
Plan and the Smurfit Packaging Corporation Savings Plan
(collectively "the Plans") referenced in the Registration
Statement on Form S-8 of the Company (together with all exhibits
thereto, the "Registration Statement"), filed with the Securities
and Exchange Commission (the "SEC") on October 30, 1998 under the
Securities Act of 1933, as amended (the "Securities Act"),
relating to the registration of 4,000,000 additional shares (the
"Additional Shares") of the Company's Common Stock, par value
$.01 per share (the "Common Stock"). 

            This opinion is delivered in accordance with the
requirements of Item 601(b) (5) of Regulation S-K under the
Securities Act.

            In connection with this opinion, I have examined (i) the
Plans; (ii) the Registration Statement; (iii) the Restated
Certificate of Incorporation of the Company as currently in
effect; (iv) the By-laws of the Company as currently in effect;
(v) resolutions of the Board of Directors of the Company relating
to the authorization of the Plans, the reservation for issuance
of the Additional Shares and the preparation and filing of the
Registration Statement; (vi) a specimen certificate representing
the Common Stock; and (vii) such other documents as I have deemed
necessary or appropriate as a basis for the opinions set forth
below.


Jefferson Smurfit Corporation
October 30, 1998
Page Two

            In my examination, I have assumed the genuineness of all
signatures, the legal capacity of all natural persons, the
authenticity of all documents submitted to me as originals, the
conformity to original documents of all documents submitted to me
as certified or photostatic copies and the authenticity of the
originals of such copies.  As to any facts material to the
opinions expressed herein which were not independently
established or verified, I have relied upon oral or written
statements and representations of officers and other
representatives of the Company, and others.

            Based upon and subject to the foregoing, I am of the opinion
that the Additional Shares, when issued and delivered pursuant to
the Plans, will be validly issued, fully paid and nonassessable.

            I hereby consent to the filing of this opinion with the SEC
as an exhibit to the Amendment.  In giving such consent, I do not
concede that I am an expert within the meaning of the Securities
Act or the rules and regulations thereunder or that this consent
is required by Section 7 of the Securities Act.

                                           Very truly yours,

                                       /s/ Michael E. Tierney

                                           Michael E. Tierney
                                           Vice President, General Counsel
                                           and Secretary

Exhibit 23.1

Consent of Independent Auditors

We consent to the incorporation by reference in this Registration
Statement (Form S-8 No. 333-_________) pertaining to the Jefferson
Smurfit Corporation Savings Plan, the Jefferson Smurfit Corporation
Hourly Savings Plan and the Smurfit Packaging Corporation Savings
Plan of our report dated January 22, 1998, with respect to the
consolidated financial statements and schedule of Jefferson
Smurfit Corporation included in its Annual Report (Form 10-K) for
the year ended December 31, 1997, filed with the Securities and
Exchange Commission.

                                            ERNST & YOUNG LLP

                                        /s/ Ernst & Young LLP

St. Louis, Missouri
October 30, 1998

Winston & Strawn 
35 West Wacker Drive
Chicago, Illinois 60601

                                                       October  30, 1998

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549

            Re:         Jefferson Smurfit Corporation 
                        Form S-8 Registration Statement 
                                                                 
Ladies and Gentlemen:

            On behalf of Jefferson Smurfit Corporation, a Delaware
corporation (the "Company"), and pursuant to the Securities Act of
1933, as amended (the "Securities Act"), we submit for filing under
EDGAR the electronic data transmission of the Company's Form S-8
Registration Statement (the "Registration  Statement") relating to
the registration with the Securities and Exchange Commission of
4,000,000 additional shares of the Company's common stock, par
value $0.01 per share (the "Common Stock"), reserved for issuance
under the Jefferson Smurfit Corporation Savings Plan, the Jefferson
Smurfit Corporation Hourly Savings Plan and the Smurfit Packaging
Corporation Savings Plan.  A copy of the Registration Statement has
been manually signed in accordance with Rule 302 of Regulation S-T
under the Securities Act, and the Company will retain the signature
page thereto for a period of five years.  Funds in the amount of
$12,441 have been deposited by wire transfer in the U.S. Treasury
designated lockbox depository at the Mellon Bank, Pittsburgh,
Pennsylvania in payment of the registration fee relating to the
Common Stock.

            Please direct any questions regarding this filing to Joseph A.
Walsh, Jr. (312/558-5808) or Matthew F. Bergmann (312/558-5924) of
this office. 

                                                Respectfully submitted,

                                                Winston & Strawn
[{"type": "S-8", "sequence": "1", "description": "S-8 DOCUMENT", "secsgml_size_bytes": 16629}]
{"company-data": {"conformed-name": "JEFFERSON SMURFIT CORP /DE/", "cik": "0000919226", "assigned-sic": "2631", "irs-number": "431531401", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-66421", "film-number": "98734464"}, "business-address": {"street1": "JEFFERSON SMURFIT CENTRE", "street2": "8182 MARYLAND AVE", "city": "ST LOUIS", "state": "MO", "zip": "63105", "phone": "3147461100"}, "mail-address": {"street1": "8182 MARYLAND AVENUE", "city": "ST LOUIS", "state": "MO", "zip": "63105"}, "former-company": [{"former-conformed-name": "JEFFERSON SMURFIT CORP   /DE/", "date-changed": "19940523"}, {"former-conformed-name": "SIBV MS HOLDINGS INC", "date-changed": "19940222"}]}
As filed with the Securities and Exchange Commission on October 30,
1998
                           Registration No. 333-_______

                         SECURITIES AND EXCHANGE COMMISSION
                               Washington, D.C. 20549
                               ______________________

                                     FORM S-8
                               REGISTRATION STATEMENT 
                                      Under
                             The Securities Act of 1933
                             ___________________________

                            JEFFERSON SMURFIT CORPORATION
                (Exact Name of Registrant as Specified in its Charter)

         Delaware                               43-1531401
(State or Other Jurisdiction of               (I.R.S. Employer
Incorporation or Organization)               Identification No.)

            
    8182 Maryland Avenue                               63105
    St. Louis, Missouri                             (Zip Code)
(Address of Principal Executive Offices)

                                                                              
                      Jefferson Smurfit Corporation Savings Plan
                   Jefferson Smurfit Corporation Hourly Savings Plan
                      Smurfit Packaging Corporation Savings Plan
                                 (Full Titles of the Plans)
                                                                 
                                      Patrick J. Moore     
                       Vice President and Chief Financial Officer
                               Jefferson Smurfit Corporation
                                     8182 Maryland Avenue
                                   St. Louis, Missouri 63105
                           (Name and Address of Agent for Service)

                                      (314) 746-1100                     
             
               (Telephone Number, Including Area Code, of Agent for Service)

                                         Copy to:

                                   Joseph A. Walsh, Jr.
                                     Winston & Strawn
                                    35 West Wacker Drive
                                   Chicago, Illinois 60601
                                       (312) 558-5600
            
                                                                              

                 CALCULATION OF REGISTRATION FEE

                              Proposed      Proposed       
Title of         Amount       maximum       maximum        Amount
securities       to be        offering      aggregate      of
to be            registered   price per     offering      registra-
registered       (1)          share (2)     price (3)     tion fee

Common stock,    4,000,000    $11.1875      $44,750,000     $12,441
par value         shares
$0.01 per share

(1) In addition, pursuant to Rule 416(c) under the Securities Act
of 1933, as amended (the "Securities Act"), this Registration
Statement also covers an indeterminate amount of  interests to be
offered or sold pursuant to the employee benefit plans described
herein.
(2) Estimated solely for the purpose of calculating the
registration fee pursuant to Rule 457(h)(1) and (c) under the
Securities Act on the basis of the average of the high and low 
prices reported for shares of Common Stock, par value $0.01 per
share, of the Registrant on the Nasdaq National Market on October
28, 1998. 
                      STATEMENT OF INCORPORATION BY REFERENCE

            This Registration Statement is filed pursuant to General
Instruction E of Form S-8 for the purpose of registering
4,000,000 additional shares of common stock, par value $0.01 per
share ("Common Stock"), of Jefferson Smurfit Corporation, a
Delaware corporation (the "Company"), issuable pursuant to the
Jefferson Smurfit Corporation Savings Plan, the Jefferson Smurfit
Corporation Hourly Savings Plan and the Smurfit Packaging
Corporation Savings Plan.  The contents of the Company's
previously filed Form S-8 Registration Statement (No. 33-82578),
as filed with the Securities and Exchange Commission on August 8,
1994, are hereby incorporated by reference.

PART II  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 5.  Interests of Named Experts and Counsel.

            The validity of the securities being registered hereby has
been passed upon by Michael E. Tierney, Esq., Vice President,
General Counsel and Secretary of the Company.  Mr. Tierney owns,
and holds options to acquire, shares of Common Stock of the
Company.

Item 8.  Exhibits.

            The following documents are filed as exhibits to this
Registration Statement:

Exhibit No.               Description

  5.1                     Opinion of Michael E. Tierney, Esq. regarding the
                          legality of the securities being registered.

 23.1                     Consent of Ernst & Young LLP.

 23.2                     Consent of Michael E. Tierney, Esq. (included as
                          part of Exhibit 5.1).

 24.1                     Powers of Attorney (included on the signature
                          page of this Registration Statement).

                          SIGNATURES

            Pursuant to the requirements of the Securities Act of 1933,
Jefferson Smurfit Corporation certifies that it has reasonable
grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the County of St. Louis, State of
Missouri, on the 30th day of October, 1998.

                      JEFFERSON SMURFIT CORPORATION

                By: /s/ Patrick J. Moore                               
              Name:     Patrick J. Moore 
             Title:     Vice President and                            
                        Chief Financial Officer 

            KNOW ALL MEN BY THESE PRESENTS, that each person whose
signature appears below constitutes and appoints Patrick J.
Moore, Richard W. Graham and Michael E. Tierney and each of them
(with full power to each of them to act alone), his true and
lawful attorney-in-fact and agent, with full power of
substitution and resubstitution, for him and in his name, place
and stead, in any and all capacities, to sign any or all
amendments (including post-effective amendments) to this
Registration Statement, and to file the same, with all exhibits
thereto and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorneys-
in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully to all
intents and purposes as he might or could do in person, hereby
ratifying and confirming all said attorneys-in-fact and agents,
or any of them, or their substitutes, may lawfully do or cause to
be done by virtue hereof.

            Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following
persons in the capacities and on the dates indicated:

Signature                        Title                    Date
                                           
Michael W.J. Smurfit         Chairman of the Board 
                             and Director

/s/ Richard W. Graham       President and Chief         October 30, 1998
Richard W. Graham           Executive Officer 
                            (Principal Executive Officer) 
                            and Director

/s/ Patrick J. Moore        Vice President and           October 30, 1998
Patrick J. Moore            Chief Financial Officer                     
                            (Principal Financial
                            and Accounting Officer)

/s/ Leigh J. Abramson         Director                   October 30, 1998
Leigh J. Abramson

/s/ Alan E. Goldberg          Director                   October 30, 1998
Alan E. Goldberg

/s/ Michael C. Hoffman        Director                   October 30, 1998
Michael C. Hoffman          

G. Thompson Hutton            Director

/s/ Michael M. Janson         Director                   October 30, 1998
Michael M. Janson

Howard E. Kilroy              Director            

/s/ Thomas A. Reynolds, III   Director                   October 30, 1998
Thomas A. Reynolds, III

/s/ James E. Terrill          Director                   October 30, 1998
James E. Terrill

                 The Plans.  Pursuant to the requirements of the
Securities Act, the trustees (or other persons who administer the
Jefferson Smurfit Corporation Savings Plan, Jefferson Smurfit
Corporation Hourly Savings Plan and Smurfit Packaging Corporation
Savings Plan) have duly caused this Registration Statement to be
signed on their behalf by the undersigned, thereunto duly
authorized, in the County of St. Louis, State of Missouri, on
October 30, 1998.                                               

                      JEFFERSON SMURFIT CORPORATION SAVINGS PLAN

                      By:  /s/ Patrick J. Moore                   
                               Patrick J. Moore
                      Title:  Member, Administrative Committee of 
                              Jefferson Smurfit Corporation       
                              Retirement Plans

                      JEFFERSON SMURFIT CORPORATION HOURLY
                      SAVINGS PLAN

                      By:  /s/ Patrick J. Moore 
                               Patrick J. Moore 
                      Title:  Member, Administrative Committee of 
                              Jefferson Smurfit Corporation       
                              Retirement Plans

                      SMURFIT PACKAGING CORPORATION SAVINGS PLAN

                      By:  /s/ Patrick J. Moore                   
                               Patrick J. Moore     
                      Title: Member, Administrative Committee of  
                             Jefferson Smurfit Corporation        
                             Retirement Plans

EXHIBIT INDEX

Exhibit No.  Description

 5.1         Opinion of Michael E. Tierney, Esq. regarding the legality
             of the securities being registered.

23.1         Consent of Ernst & Young LLP.

23.2         Consent of Michael E. Tierney, Esq. (included as part of
             Exhibit 5.1).

24.1         Powers of Attorney (included on the signature page of this
             Registration Statement).

Exhibit 5.1
October 30, 1998

Jefferson Smurfit Corporation
8182 Maryland Avenue
St. Louis, MO  63105

            Re:         Post-Effective Amendment No. 1 to Registration
                        Statement on Form S-8 of Jefferson Smurfit
                        Corporation's Savings Plans

Ladies and Gentlemen:

            I am General Counsel of Jefferson Smurfit Corporation, a
Delaware corporation (the "Company"), and I have represented the
Company in connection with the Jefferson Smurfit Corporation
Savings Plan, the Jefferson Smurfit Corporation Hourly Savings
Plan and the Smurfit Packaging Corporation Savings Plan
(collectively "the Plans") referenced in the Registration
Statement on Form S-8 of the Company (together with all exhibits
thereto, the "Registration Statement"), filed with the Securities
and Exchange Commission (the "SEC") on October 30, 1998 under the
Securities Act of 1933, as amended (the "Securities Act"),
relating to the registration of 4,000,000 additional shares (the
"Additional Shares") of the Company's Common Stock, par value
$.01 per share (the "Common Stock"). 

            This opinion is delivered in accordance with the
requirements of Item 601(b) (5) of Regulation S-K under the
Securities Act.

            In connection with this opinion, I have examined (i) the
Plans; (ii) the Registration Statement; (iii) the Restated
Certificate of Incorporation of the Company as currently in
effect; (iv) the By-laws of the Company as currently in effect;
(v) resolutions of the Board of Directors of the Company relating
to the authorization of the Plans, the reservation for issuance
of the Additional Shares and the preparation and filing of the
Registration Statement; (vi) a specimen certificate representing
the Common Stock; and (vii) such other documents as I have deemed
necessary or appropriate as a basis for the opinions set forth
below.

Jefferson Smurfit Corporation
October 30, 1998
Page Two

            In my examination, I have assumed the genuineness of all
signatures, the legal capacity of all natural persons, the
authenticity of all documents submitted to me as originals, the
conformity to original documents of all documents submitted to me
as certified or photostatic copies and the authenticity of the
originals of such copies.  As to any facts material to the
opinions expressed herein which were not independently
established or verified, I have relied upon oral or written
statements and representations of officers and other
representatives of the Company, and others.

            Based upon and subject to the foregoing, I am of the opinion
that the Additional Shares, when issued and delivered pursuant to
the Plans, will be validly issued, fully paid and nonassessable.

            I hereby consent to the filing of this opinion with the SEC
as an exhibit to the Amendment.  In giving such consent, I do not
concede that I am an expert within the meaning of the Securities
Act or the rules and regulations thereunder or that this consent
is required by Section 7 of the Securities Act.

                                           Very truly yours,

                                       /s/ Michael E. Tierney

                                           Michael E. Tierney
                                           Vice President, General Counsel
                                           and Secretary

Exhibit 23.1

Consent of Independent Auditors

We consent to the incorporation by reference in this Registration
Statement (Form S-8 No. 333-_________) pertaining to the Jefferson
Smurfit Corporation Savings Plan, the Jefferson Smurfit Corporation
Hourly Savings Plan and the Smurfit Packaging Corporation Savings
Plan of our report dated January 22, 1998, with respect to the
consolidated financial statements and schedule of Jefferson
Smurfit Corporation included in its Annual Report (Form 10-K) for
the year ended December 31, 1997, filed with the Securities and
Exchange Commission.

                                            ERNST & YOUNG LLP

                                        /s/ Ernst & Young LLP

St. Louis, Missouri
October 30, 1998

Winston & Strawn 
35 West Wacker Drive
Chicago, Illinois 60601

                                                       October  30, 1998

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549

            Re:         Jefferson Smurfit Corporation 
                        Form S-8 Registration Statement 
                                                                 
Ladies and Gentlemen:

            On behalf of Jefferson Smurfit Corporation, a Delaware
corporation (the "Company"), and pursuant to the Securities Act of
1933, as amended (the "Securities Act"), we submit for filing under
EDGAR the electronic data transmission of the Company's Form S-8
Registration Statement (the "Registration  Statement") relating to
the registration with the Securities and Exchange Commission of
4,000,000 additional shares of the Company's common stock, par
value $0.01 per share (the "Common Stock"), reserved for issuance
under the Jefferson Smurfit Corporation Savings Plan, the Jefferson
Smurfit Corporation Hourly Savings Plan and the Smurfit Packaging
Corporation Savings Plan.  A copy of the Registration Statement has
been manually signed in accordance with Rule 302 of Regulation S-T
under the Securities Act, and the Company will retain the signature
page thereto for a period of five years.  Funds in the amount of
$12,441 have been deposited by wire transfer in the U.S. Treasury
designated lockbox depository at the Mellon Bank, Pittsburgh,
Pennsylvania in payment of the registration fee relating to the
Common Stock.

            Please direct any questions regarding this filing to Joseph A.
Walsh, Jr. (312/558-5808) or Matthew F. Bergmann (312/558-5924) of
this office. 

                                                Respectfully submitted,

                                                Winston & Strawn