Deloitte &
 Touche LLP

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


November 30, 1998

The Gap, Inc
One Harrison Street
San Francisco, California, 94105

We have made reviews, in accordance with standards established by the 
American Institute of Certified Public Accountants, of the unaudited interim
financial information of The Gap, Inc. and subsidiaries for the periods ended 
August 1, 1998, and August 2, 1997, and for the periods ended  May 2, 1998, 
and May 3, 1997, as indicated in our reports dated August 11, 1998, and 
May 12, 1998 respectively; because we did not perform audits, we expressed
no opinion on that information.

We are aware that our reports referred to above, which were included in your 
Quarterly Reports on Form 10-Q for the quarters ended August 1, 1998, and
May 2, 1998, are being incorporated by reference in this Registration Statement
on Form S-8.

We also are aware that the aforementioned reports, pusuant to Rule 436(c) under 
the Securities Act of 1933, are 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

Deloitte & Touche LLP
San Francisco, California