EXHIBIT 15

Deloitte & Touche LLP
50 Fremont Street                     Telephone: (415) 783-4000
San Francisco, California 94105-2230  Facsimile: (415) 783-4329




To the Board of Directors and Shareholders 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 periods ended July 31, 1999 and
August 1, 1998, as indicated in our report dated August
11, 1999; 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 July 31, 1999, 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, Registration Statement No. 333-
36265, Registration Statement No. 333-68285, Registration
Statement No. 333-70991, Registration Statement No. 333-
72921 and Registration Statement No. 333-76523.

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 10, 1999

Deloitte Touche
Tohmatsu