Deloitte &  
  Touche LLP  
           50 Fremont Street                      Telephone:(415) 247-4000  
           San Francisco, California 94105-2230   Facsimile:(415) 247-4329 

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 
condensed consolidated financial statements of The Gap, Inc. and 
subsidiaries for the thirteen and thirty-nine week periods ended November 1, 
1997 and November 2, 1996, as indicated in our report dated December 4, 
1997; 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 November 1, 1997, 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, Registration Statement No. 33-56021, Registration 
Statement No. 333-00417, Registration Statement No. 333-12337, and 
Registration Statement No. 333-36265.

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

December 10, 1997