Exhibit 5


                                        September 16, 1997


Securities & Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549


          Re:    Gibson Greetings, Inc.
                 1991 Stock Incentive Plan
                 _________________________

Dear Sir or Madam:


     We  have  acted  as  counsel  for  Gibson  Greetings,  Inc.,  a  Delaware
corporation  (the  "Corporation"),  in  connection  with  the  registration of
1,500,000 additional shares of the Corporation's common stock, $.01 par  value
(the "Additional Shares"), which may be issued under its 1991 Stock  Incentive
Plan (the "Plan").   We have examined such  documents, records and matters  of
law  as  we  have  deemed  necessary  for  purposes of this opinion and, based
thereupon, we  are of  the opinion  that the  Additional Shares  which may  be
issued or transferred and  sold pursuant to the  Plan will be, when  issued or
transferred in accordance with the terms of the Plan, duly authorized, validly
issued, fully paid and nonassessable.


     We hereby  consent to  the filing  of this  opinion as  an Exhibit to the
Registration Statement on  Form S-8 to  be filed by  the Corporation with  the
Securities and Exchange Commission to effect registration under the Securities
Act of 1933 of the Additional Shares.





                                        TAFT, STETTINIUS & HOLLISTER











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