Exhibit No. (21)

CONSOLIDATED  SUBSIDIARIES  AND  EQUITY  COMPANIES
Kimberly-Clark  Corporation  and  Subsidiaries

     The following list includes certain companies that were owned directly or
indirectly  by Kimberly-Clark  Corporation,  a  Delaware  corporation,  Dallas,
Texas, as of December  31,  1999.

     This  list  includes  all  significant subsidiaries and equity companies.
The  place of incorporation or organization is the same as the location of the
company  except  as  shown  parenthetically.

Consolidated  Subsidiaries

Avent,  Inc.  and  subsidiaries  (Delaware),  Tucson,  Arizona
Ballard  Medical  Products  and  subsidiaries,  Draper,  Utah
Colombiana  Kimberly  Colpapel S.A. and subsidiaries, Medellin, Colombia (69%)
Ecuapel,  S.A.,  Guayaquil,  Ecuador  (69%)
Hakle-Kimberly  Switzerland  GmbH  and  subsidiaries, Reichenburg, Switzerland
Hakle-Kimberly  Deutschland  GmbH  and  subsidiaries,  Koblenz,  Germany
Housing  Horizons,  LLC,  Dallas,  Texas
K-C  Hanoi  Co.  Ltd.,  Hanoi,  Vietnam  (70%)
Kimberly  Bolivia  S.A.,  Santa  Cruz,  Bolivia  (42%)
Kimberly-Clark  Argentina  Holdings  S.A.  and  subsidiaries,  Buenos  Aires,
   Argentina
Kimberly-Clark  a.s.,  Czech  Republic
Kimberly-Clark  Australia  Holdings Pty. Ltd. and subsidiaries, Milsons Point,
   Australia
Kimberly-Clark  B.V.,  Ede,  The  Netherlands
Kimberly-Clark CBG Hygienic Products Company Limited, Chengdu, Handan, Kunming
   and Nanjing, China
Kimberly-Clark  Canada  Inc.  and  subsidiaries,  Mississauga, Ontario, Canada
Kimberly-Clark  Central  American  Holdings,  S.A.,  Panama  (81%)
Kimberly-Clark  de  Centro  America, S.A. and subsidiaries, Sitio del Nino, El
   Salvador  (81%)
Kimberly-Clark  Chile,  S.A.,  Santiago,  Chile
Kimberly-Clark  do  Brasil  Limitada  and  subsidiaries,  Sao  Paulo,  Brazil
Kimberly-Clark  Holding  Ltd.  and  subsidiaries,  Kent,  United  Kingdom
Kimberly-Clark  (Hong  Kong)  Limited,  Kowloon,  Hong  Kong
Kimberly-Clark  International,  S.A.,  Panama  City,  Panama
Kimberly-Clark  Japan  Limited,  Tokyo,  Japan
Kimberly-Clark  Kenko Industria e Commercio Ltda. and subsidiaries, Sao Paulo,
   Brazil  (51%)
Kimberly-Clark  Lda.,  Lisbon,  Portugal
Kimberly-Clark  Luxembourg  S.A.R.L.  and  subsidiaries,  Luxembourg
Kimberly-Clark  Malaysia  Sendirian  Berhad,  Petaling  Jaya,  Malaysia
Kimberly-Clark  N.V.,  Duffel, Belgium
Kimberly-Clark  ooo,  Moscow,  Russia
Kimberly-Clark  Paper  (Guangzhou)  Company  Ltd.,  Guangzhou,  China
Kimberly-Clark  Paper  (Shanghai),  Ltd.,  Shanghai,  China
Kimberly-Clark  Paraguay,  S.A.,  Asuncion,  Paraguay
Kimberly-Clark  Personal  Hygienic  Products  Co.,  Ltd.,  Beijing,  China
Kimberly-Clark  Personal  Hygienic Products (Nanjing) Co. Ltd., Nanjing, China
Kimberly-Clark  Philippines  Inc.,  Makati,  Philippines  (87%)
Kimberly-Clark  Poland  Sp.  z  o.o,  Warsaw,  Poland
Kimberly-Clark  Printing  Technology,  Inc.  (California)  and  subsidiaries,
   Roswell,  Georgia
Kimberly-Clark  Products  (Malaysia)  Sdn.  Bhd.,  Kluang,  Malaysia
Kimberly-Clark  Pudumjee  Limited,  Pune,  India  (51%)
Kimberly-Clark  Puerto  Rico,  Inc.  (Delaware),  San  Juan,  Puerto  Rico

Kimberly-Clark,  S.L.  and  subsidiaries,  Madrid,  Spain
Kimberly-Clark  -  SID,  S.A.,  Dominican  Republic  (80%)
Kimberly-Clark  Singapore  Pte.  Ltd.,  Singapore
Kimberly-Clark  S.N.C.,  Saint  Cloud,  France
Kimberly-Clark  Southern  Africa  (Holdings)  (Pty)  Ltd.  and  subsidiaries,
   Johannesburg,  South  Africa   (50%  plus  one  share)
Kimberly-Clark  S.p.A.  and  subsidiaries,  Turin,  Italy
Kimberly-Clark  Technical  Paper,  Inc. (New Hampshire), East Ryegate, Vermont
Kimberly-Clark  Thailand  Limited,  Bangkok,  Thailand
Kimberly-Clark  Tissue  Company  (Pennsylvania),  Dallas,  Texas
Kimberly-Clark  Ukraine  LLC,  Kiev,  Ukraine
Kimberly-Clark  Uruguay,  S.A.,  Montevideo,  Uruguay
Kimberly-Clark  Vietnam  Co,  Inc.,  Ho  Chi  Minh  City,  Vietnam
Kimberly-Clark  Worldwide,  Inc.  (Delaware),  Dallas,  Texas
KIMNICA,  S.A.,  Managua,  Nicaragua
MIMO  S.A.,  Guayaquil,  Ecuador  (69%)
MIMO  S.A.,  Lima,  Peru  (55%)
Papelera  Guaicaipuro,  C.A.,  Maracay,  Venezuela  (69%)
Papeles  Absorbentes,  S.A.,  Guatemala  City,  Guatemala  (66%)
P.T.  Scott  Paper  Indonesia,  Jakarta  Utara,  Indonesia
Scott Paper Company de Costa Rica, S.A. and subsidiaries, San Jose, Costa Rica
    (81%)
Scott  Paper  Company  -  Honduras,  S.A.  de  C.V., San Pedro, Honduras (81%)
Scott,  S.A.  and  subsidiaries,  Saint  Cloud,  France
Taiwan  Scott  Paper  Corporation,  Taipei,  Taiwan  (67%)
Tecnol,  Inc.  and  subsidiaries  (Delaware),  Fort  Worth,  Texas
Venekim,  C.A.,  Caracas,  Venezuela  (69%)
YuHan-Kimberly,  Limited,  Seoul,  Korea  (70%)

Equity  Companies

Hogla-Kimberly,  Limited  and  subsidiaries,  Hadera,  Israel  (49.9%)
KCK  Tissue  S.A.,  Buenos  Aires,  Argentina  (50%)
Kimberly-Clark  Australia  Pty.  Limited,  Milsons  Point,  New  South  Wales,
   Australia  (50%)
Kimberly-Clark  Lever,  Ltd.,  Pune,  India  (50%)
Kimberly-Clark  de  Mexico, S.A. de C.V. and subsidiaries, Mexico City, Mexico
   (47.9%)
Klabin  Kimberly  S.A.,  Sao  Paulo,  Brazil  (50%)
Olayan Kimberly-Clark Arabia Company, Al-Khobar, Kingdom of Saudi Arabia (49%)
Olayan  Kimberly-Clark  (Bahrain)  WLL,  Manama,  Bahrain  (49%)
Ovisan  Turkey,  Pendik,  Turkey  (49.9%)
P.T.  Kimsari  Paper  Indonesia,  Medan,  Indonesia  (50%)
Tenosur  S.A.,  Colombia  (34%)