Deloitte &        2101 Webster Street                 Telephone:(510)287-2700
 Touche LLP       Oakland, California 946-12-3027     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 thirteen week 
and twenty-six week periods ended July 29, 1995 and July 30, 1994, as 
indicated in our report dated August 9, 1995, 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 quarter ended July 29, 1995, 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 are also 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

September 8, 1995