Burger King Corp. said it will lay off about 35 percent of its headquarters and field staff in a restructuring plan that comes three months after the $5.3 billion acquisition of the fast-food chain and its parent by Grand Metropolitan PLC.

"These reductions are absolutely necessary for Burger King to achieve its potential," said Burger King Chief Executive Officer Barry J. Gibbons.Burger King's profits are down about 60 percent from 1986.

About 100 employees at the Miami headquarters will be laid off starting Monday and 450 others will lose their jobs at the 32 Burger King field offices nationwide, the company said.

The company's has 1,550 non-restaurant headquarter and field employees.

Burger King came under the control of Grand Met after the British conglomerate acquired Minneapolis-based Pillsbury Co. in January. Since then, Grand Met has been trimming its operations.

"This (Burger King layoffs) is an important step in completing the major restructuring of our acquisition," said Ian A. Martin, chairman of Burger King and head of Grand Met's food sector.