EXHIBIT 23

DELOITTE &
TOUCHE LLP

        50 Fremont Street                       Telephone:(415)247-4000
        San Francisco, California 94105-2230    Facsimile:(415)247-4329


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in 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,
Registration Statement No. 333-12337, and Registration Statement No. 333-36265
of The Gap, Inc. all on Form S-8 of our report dated February 27, 1998,
incorporated by reference in the Annual Report on Form 10-K of The Gap, Inc. for
the fiscal year ended January 31, 1998.


/s/ Deloitte & Touche LLP

San Francisco, California
April 2, 1998