EXHIBIT 23

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Post Effective Amendment No. 1
to Registration Statement No. 2-72586, Registration Statement No. 2-60029,
Registration Statement No. 33-39089, Registration Statement No. 33-40505,
Registration Statement No. 33-54686, Registration Statement No. 33-54688,
Registration Statement No. 33-54690, Registration Statement No. 33-56021,
Registration Statement No. 333-00417, and Registration Statement No. 333-12337
of The Gap, Inc. on Form S-8 of our report dated February 27, 1997, incorporated
by reference in the Annual Report on Form 10-K of The Gap, Inc. for the fiscal
year ended February 1, 1997.


/s/ Deloitte & Touche LLP

San Francisco, California
April 18, 1997