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<H4 ALIGN=CENTER>                                                             UNITED STATES
                                                  SECURITIES AND EXCHANGE COMMISSION<BR>
                                                        Washington, D.C. 20549</H4>


<H2 ALIGN=CENTER>                                                               FORM 8-K</H2>

<H4 ALIGN=CENTER>                                                            CURRENT REPORT<BR>
                                Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</H4>
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<H4 ALIGN=CENTER>Date of Report (Date of earliest event reported):  October 28, 2004</H4>


<CENTER>                                                         THE GILLETTE COMPANY</CENTER>
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<CENTER>                                        (Exact name of registrant as specified in its charter)</CENTER>

<CENTER>                                                      DELAWARE</CENTER>
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<CENTER>                                    (State or other jurisdiction of incorporation)</CENTER><BR>


<CENTER>                                  1-922</CENTER>
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<CENTER>                               (Commission File Number)</CENTER><BR>

<CENTER>                               04-1366970</CENTER>
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<CENTER>                               (IRS Employer Identification No.)</CENTER><BR><BR>



<CENTER>                                              PRUDENTIAL TOWER BUILDING, BOSTON, MA 02199</CENTER>
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<CENTER> (Address of principal executive offices)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Zip Code)</CENTER><BR>

<P>Registrant&acute;s telephone number, including area code:  (617) 421-7000</P>

<P>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the
registrant under any of the following privisions:</P>

<P>[  ]  Written communications pursuant to Rule 425 under Securities Act (17 CFR 230.425)</P>
<P>[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P>[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
<P>[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>


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<P><B>Item 2.02.  Results of Operations and Financial Condition</B></P>
<P>On October 28, 2004, The Gillette Company announced by press release its earnings for the third quarter
and nine months ended September 30, 2004.  A copy of the press release is attached hereto as Exhibit 99
and is incorporated by reference herein.  The information disclosed under this Item 2.02, including Exhibit 99
hereto, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended
(the "Exchange Act"), or incorporated by reference in any filing under the Securities Act of 1933, as amended,
or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.</P>

<P><B>Item 9.01.  Financial Statements and Exhibits.</B></P>

<P>(c)      Exhibits.</P>

<P>99       Press Release issued by The Gillette Company on October 28, 2004.</P>







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<H4 ALIGN=CENTER>                                                              SIGNATURES</H4>

         <P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.</P>


                                                              <UL><UL><UL><UL><UL><UL><UL><UL>THE GILLETTE COMPANY<BR><BR>


                                                     By:      <U>/s/ Joseph J. Schena</U><BR>
                                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joseph J. Schena<BR>
                                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vice President, Controller and Principal Accounting Officer</UL></UL></UL></UL></UL></UL></UL></UL><BR><BR>

<P>October 28, 2004</P>

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<CENTER><B><U>                                                             EXHIBIT INDEX</B></U></CENTER>

<PRE>Exhibit Number                        Description
99                                      Press Release issued by The Gillette Company on October 28, 2004.</PRE>


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FORM 8-K
UNITED STATES
                                                  SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):  October 28, 2004
THE GILLETTE COMPANY
(Exact name of registrant as specified in its charter)
DELAWARE
(State or other jurisdiction of incorporation)
1-922
(Commission File Number)
04-1366970
(IRS Employer Identification No.)
PRUDENTIAL TOWER BUILDING, BOSTON, MA 02199
(Address of principal executive offices)               (Zip Code)
Registrant´s telephone number, including area code:  (617) 421-7000
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the
registrant under any of the following privisions:
[  ]  Written communications pursuant to Rule 425 under Securities Act (17 CFR 230.425)
[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 2.02.  Results of Operations and Financial Condition
On October 28, 2004, The Gillette Company announced by press release its earnings for the third quarter
and nine months ended September 30, 2004.  A copy of the press release is attached hereto as Exhibit 99
and is incorporated by reference herein.  The information disclosed under this Item 2.02, including Exhibit 99
hereto, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended
(the "Exchange Act"), or incorporated by reference in any filing under the Securities Act of 1933, as amended,
or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.
Item 9.01.  Financial Statements and Exhibits.
(c)      Exhibits.
99       Press Release issued by The Gillette Company on October 28, 2004.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.
THE GILLETTE COMPANY
By:
/s/ Joseph J. Schena
Joseph J. Schena
Vice President, Controller and Principal Accounting Officer
October 28, 2004
EXHIBIT INDEX
Exhibit Number                        Description
99                                      Press Release issued by The Gillette Company on October 28, 2004.