Exhibit No. (23.2)


                CONSENT OF COOPERS & LYBRAND L.L.P.


We hereby consent to the incorporation by reference in Kimberly-
Clark Corporation's Registration Statements on Form S-8 (Nos. 33-
5299, 33-49050, 33-58402, 33-64063, 33-64689, 33-64931, 333-02607,
333-06996, 333-17367, 333-38385 and 333-43647) and on Form S-3 (Nos.
33-52343 and 333-45399) 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 and subsidiaries as of
December 30, 1995 and December 31, 1994 and for the years then 
ended, which report is included in the Annual Report on Form 10-K
of Kimberly-Clark Corporation for the year ended December 31, 1996.



/s/ Coopers & Lybrand L.L.P.
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COOPERS & LYBRAND L.L.P.

2400 Eleven Penn Center
Philadelphia, PA
February 27, 1998