Deloitte &      50 Fremont Street                     Telephone (415)247-4000 
   Touche LLP   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-week periods ended May 2, 1998 and May 3,  
1997, as indicated in our report dated May 12, 1998; 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 2, 1998, 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 
 
June 9, 1998