Exhibit No. (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. 33-52343) of our reports dated January 28,
1994, which reports include 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 No. 106, respectively; appearing in and incorporated by
reference in this Annual Report on Form 10-K for the year ended
December 31, 1993.  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
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DELOITTE & TOUCHE

Dallas, Texas
March 24, 1994