Exhibit 24



CONSENT OF INDEPENDENT AUDITORS


The Savings Plan Committee
Oral-B Laboratories Savings Plan:

We consent to the incorporation by reference in the 
registration statement 
No. 2-93230 on Form S-8 of the Oral-B Laboratories 
Savings Plan of our report dated April 21, 1994, relating 
to the statements of net assets available for plan benefits 
and schedule of assets held for investment purposes of 
the Oral-B Laboratories Savings Plan as of December 
31, 1993 and 1992, and the related statements of 
changes in net assets available for plan benefits and 
schedule of 5% reportable transactions for each of the 
years in the three-year period ended December 31, 
1993, which report appears in the December 31, 1994 
annual report on Form 11-K of the Oral-B Laboratories 
Savings Plan.


				KPMGPEATMARWICK
				KPMG Peat Marwick	
							

Boston, Massachusetts
June 21, 1994