Deloitte &
  Touche LLP                                                           

2101 Webster Street                  Telephone: (510) 287-2700
Oakland, California  94612-3027      Facsimile: (510) 835-4888




To the Board of Directors and Stockholders of
  The Gap, Inc.:

We have made reviews, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim
consolidated financial statements of The Gap, Inc. and subsidiaries for the
thirty-nine week periods ended October 29, 1994 and October 30, 1993, as
indicated in our report dated November 8, 1994; because we did not perform an
audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the period ended October 29, 1994, is
incorporated by reference in Post Effective Amendment No. 1 to Registration
Statement No. 2-72586, Registration Statement No. 2-60029, Registration
Statement No. 33-39089, Registration Statement No. 33-40505, Registration
Statement No. 33-54686, Registration Statement No. 33-54688, Registration
Statement No. 33-54690 and Registration Statement No. 33-56021.

We also are aware that the aforementioned report, pursuant to Rule 436(c)
under the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that
Act.



/S/ Deloitte & Touche LLP

November 8, 1994


Deloitte Touche
Tohmatsu
International