Deloitte &	        2101 Webster Street            		Telephone (510)287-2700 
  Touche	           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 week periods ended May 4, 1996 and April 
29, 1995, as indicated in our report dated May 16, 1996, 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 May 4, 1996, in 
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, Registration Statement 
No. 33-56021, and Registration No. 333-00417. 
 
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 
 
 
June 15, 1996