INDEPENDENT  AUDITORS'  CONSENT                                    Exhibit (23)


KIMBERLY-CLARK  CORPORATION:

We  consent  to the incorporation by reference in Kimberly-Clark Corporation's
Registration  Statements  on  Form  S-8  (Nos.  33-5299,  33-49050,  33-58402,
33-64063,  33-64689,  33-64931,  333-02607, 333-06996,  333-17367,  333-38385,
333-43647, 333-71661, 333-94139, 333-85099, and 333-51922) and on Form S-3
(Nos. 33-52343, 333-45399 and 333-68903) of our reports  dated  January 23,
2001 appearing in and incorporated by reference in this  Annual  Report  on
Form  10-K  of  Kimberly-Clark  Corporation.




/s/ Deloitte & Touche LLP
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DELOITTE  &  TOUCHE  LLP

Dallas,  Texas
March  21,  2001