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

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 twenty-six week periods ended August 1, 1998 and 
August 2, 1997, as indicated in our report dated August 11, 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 August 1, 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 Statements 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, 1998