1

                                                                      EXHIBIT 23


                         INDEPENDENT AUDITORS' CONSENT


The Stockholders and Board of Directors
of THE GILLETTE COMPANY:

     We consent to incorporation by reference in the following registration
statements of The Gillette Company and any amendments thereto (1) No. 333-75517
on Form S-3, (2) No. 33-9495 on Form S-8, (3) No. 2-93230 on Form S-8, (4) etc
Nos. 33-56218 and 33-27916 on Form S-8 which incorporate by reference therein
registration statements on Form S-8 Nos. 2-90276, 2-63951 and 1-50710 and No.
2-41016 on Form S-7, (4) No. 33-54974 on Form S-3, (5) No. 33-50303 on Form
S-3, (6) No. 33-52465 on Form S-8, (7) No. 33-53257 on Form S-8, (8) No.
33-53258 on Form S-8, (9) No. 33-55051 on Form S-3, (10) No. 33-59125 on Form
S-8, (11) No. 33-63707 on Form S-8 (12) No. 333-16735 on Form S-4, (13) No.
333-19133 on Form S-8, (14), No. 333-25533 on Form S-8 and (15) 333-44257 on
Form S-3 of our report dated February 11, 2000, relating to the consolidated
balance sheet of The Gillette Company and subsidiary companies as of December
31, 1999 and 1998, consolidated statements of income, cash flows and
stockholders' equity for each of the years in the three-year period ended
December 31, 1999 and the Valuation and Qualifying Account Schedule, which
reports appear or are incorporated by reference in the December 31, 1999 Annual
Report on Form 10-K of The Gillette Company.



                                        KPMG LLP


Boston, Massachusetts
March 30, 2000