Exhibit 24



CONSENT OF INDEPENDENT AUDITORS


The Savings Plan Committee
The Gillette Company Employees' Saving Plan:

We consent to the incorporation by reference in the 
registration statements
No. 33-9495 on Form S-8 and No. 33-56218 on Form S-
8 of The Gillette Company Employees' Savings Plan of 
our report dated April 1, 1994, relating to the statements 
of net assets available for plan benefits of The Gillette 
Company Employees' Savings Plan as of December 31, 
1993 and 1992, and the related statements of changes in 
net assets available for plan benefits for each of the 
years in the three-year period ended December 31, 
1993, and the supplemental schedule of assets held for 
investment purposes as of December 31, 1993 which 
report appears in the December 31, 1993 annual report 
on Form 11-K of The Gillette Company Employees' 
Savings Plan.

					KPMGPEATMARWICK
					KPMG Peat Marwick

Boston, Massachusetts
June 21, 1994