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, 33-49050, 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
audits 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 for the year then ended, which report is
included in this Annual Report on Form 10-K of Kimberly-Clark
Corporation.



/S/ COOPERS & LYBRAND L.L.P.
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COOPERS & LYBRAND L.L.P.

2400 Eleven Penn Center
Philadelphia, PA
March 26, 1998