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 (Nos. 33-52343 and 33-54177) of our reports dated
January 27, 1995, which reports include an explanatory
paragraph concerning the Corporation's changes during 1992 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,
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 LLP
-------------------------------

DELOITTE & TOUCHE LLP

Dallas, Texas
March 24, 1995