Exhibit No. (21)


               KIMBERLY-CLARK CORPORATION AND SUBSIDIARIES
               SIGNIFICANT SUBSIDIARIES OF THE CORPORATION


The following list includes the significant subsidiaries which were owned
directly or indirectly by Kimberly-Clark Corporation, a Delaware
corporation, Dallas, Texas, as of December 31, 1996.  Kimberly-Clark's
percentage ownership of each company is 100 percent unless otherwise
indicated.  The place of incorporation is the same as the location of the
company except as shown parenthetically.

CONSOLIDATED SUBSIDIARIES:

Kimberly-Clark Canada Inc. and subsidiaries, Mississauga, Ontario, Canada
Kimberly-Clark Tissue Company (Pennsylvania); Dallas, Texas
Kimberly-Clark Worldwide, Inc. (Delaware), Dallas, Texas


EQUITY COMPANY:

Kimberly-Clark de Mexico, S.A. de C.V. and subsidiaries, Mexico City,
Mexico (46.2%)