EXHIBIT 23
 
             CONSENT OF DELOITTE & TOUCHE LLP, INDEPENDENT AUDITORS
 
    We consent to the incorporation by reference in Registration Statement Nos.
33-39791, 33-39725, 33-40400, 33-40395, 33-40396, 33-66084, 33-54397, 33-54399,
33-54393 and 33-40702 of RJR Nabisco Holdings Corp. on Form S-8 and Registration
Statement Nos. 33-60803 and 333-39995 of RJR Nabisco, Inc. on Form S-3 of our
report dated January 26, 1998 (March 3, 1998 as to note 10) appearing in this
Annual Report on Form 10-K of RJR Nabisco Holdings Corp. and RJR Nabisco, Inc.
for the year ended December 31, 1997.
 
/s/ DELOITTE & TOUCHE LLP
New York, New York
March 23, 1998