EXHIBIT 23.1


                         Independent Auditors' Consent

               We consent to the incorporation by reference in this
Registration statement of RJR Nabisco Holdings Corp. ("Holdings"), RJR
Nabisco, Inc. ("RJRN"), RJR Nabisco Holdings Capital Trust II, RJR Nabisco
Holdings Capital Trust III, RJR Nabisco Holdings Capital Trust IV, RJR
Nabisco Holdings Capital Trust V and RJR Nabisco Holdings Capital Trust VI
on Form S-3 (the "Registration Statement") of our report dated January 26,
1998 (March 3, 1998 as to note 10), appearing in the Annual Report on Form
10-K of Holdings and RJRN, for the year ended December 31, 1997.  We also
consent to the reference to us under the headings "Experts" in the
Prospectuses, which are part of this Registration Statement.


/s/ Deloitte & Touche LLP
New York, New York
August 6, 1998