EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Kimberly-Clark
Corporation's Registration Statements on Form S-8
(Nos. 2-71743, 33-5299, 33-30425, 33-49050 and 33-58402) and on
Form S-3 (No. 33-53254) of our report dated January 28, 1994,
which report includes an explanatory paragraph concerning the
Corporation's changes in its methods of accounting for income
taxes and postretirement benefits other than pensions to
conform with Statements of Financial Accounting Standards
No. 109 and 106, respectively, appearing in this Current Report
on Form 8-K dated February 17, 1994.  We also consent to the
references to us under the heading "Experts" in the
Prospectuses, which are part of such Registration Statements.



/s/ Deloitte & Touche

Deloitte & Touche

Dallas, Texas
February 17, 1994