EXHIBIT 23.1
 
                         INDEPENDENT AUDITORS' CONSENT
 
    We consent to the incorporation by reference in this Amendment No. 1 to
Registration Statement Nos. 33-60415 and 33-60415-01 of RJR Nabisco Holdings
Capital Trust I and RJR Nabisco Holdings Corp. on Form S-4 (the "Registration
Statement") of our report dated January 30, 1995 (February 21, 1995 as to Notes
11 and 17) appearing in RJR Nabisco Holdings Corp.'s Annual Report on Form 10-K
for the fiscal year ended December 31, 1994.
 
    We also consent to the reference to us under the headings "Selected
Consolidated Financial Data" and "Experts" in the Prospectus, which is part of
this Registration Statement.
 
Deloitte & Touche LLP
 
New York, New York
July 26, 1995