EXHIBIT 23.1

                         INDEPENDENT AUDITORS' CONSENT

    We consent to the incorporation by reference in this Registration Statement
of RJR Nabisco Holdings Corp. ("Holdings") on Form S-4 (the "Registration
Statement") of (1) our report dated February 1, 1994 (except with respect to the
subsequent events discussed in Note 17, as to which the date is April 13, 1994),
included in Holdings' Registration Statement No. 33-52381 on Form S-3 ("Form
S-3"), at the time such Form S-3 was declared effective by the Commission and
(2) our report dated February 1, 1994 (except with respect to the subsequent
event discussed in Note 17, as to which the date is February 24, 1994),
appearing in the Annual Report on Form 10-K of Holdings for the year ended
December 31, 1993.

    We also consent to the reference to us under the headings "Summary
Historical Consolidated Financial Data", "Selected Historical Consolidated
Financial Data" and "Experts" in the Offering Circular/Prospectus, which is part
of this Registration Statement.

DELOITTE & TOUCHE LLP

New York, New York
October 4, 1994