Exhibit No. (23)b



INDEPENDENT AUDITORS' CONSENT



We hereby consent to the incorporation by reference in Kimberly-Clark
Corporation's Registration Statements on Form S-8 (Nos. 33-5299, 33-
30425, 33-49050, 33-58402, 33-64689, 33-02607 and 33-17367) and on Form
S-3 (Nos. 33-52343 and 33-54177) of our report dated January 30, 1996,
which makes reference to the Company adopting the provisions of
Statement of Financial Accounting Standards No. 121 in 1995 and that
our audit did not include the 1995 provisions for restructuring and
other unusual charges which were audited by other auditors,
on our audits of the consolidated financial statements and financial
statement schedule of Scott Paper Company as of December 30, 1995 and
December 31, 1994 and for the years then ended, appearing in this
Annual Report on Form 10-K of Kimberly-Clark Corporation for the year
ended December 31, 1996.


/s/ COOPERS & LYBRAND L.L.P.
- ----------------------------

COOPERS & LYBRAND L.L.P.

2400 Eleven Penn Center
Philadelphia, PA
March 20, 1997