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 October 30, 1999 and October 31,
1998, as indicated in our report dated November 9, 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 October 30,
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
December 9, 1999

Deloitte Touche
Tohmatsu