Deloitte &
   Touche LLP   2101 Webster Street              Telephone:    (510) 297-2700
                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 thirteen and thirty-nine week periods ended October 28, 1995 and 
October 29, 1994, as indicated in our report dated November 8, 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 October 28, 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 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.

December 8, 1995


Deloitte Touche
Tohmatsu
International