FORM 8-K

                  SECURITIES AND EXCHANGE COMMISSION

                       WASHINGTON, D.C.  20549




                            CURRENT REPORT


               Pursuant to Section 13 or 15 (d) of the
                   Securities Exchange Act of 1934




  Date of Report (Date of earliest event reported) January 10, 1994











                       THE GILLETTE COMPANY                          
        (Exact name of registrant as specified in its charter)



       Delaware                    I-922                 04-1366970  
(State or other jurisdiction   (Commission           (IRS Employer
of incorporation)              File                  Identification 
                               Number)               No.)
                                                     


       
3900 Prudential Tower Building, Boston, Massachusetts      02199     
       (Address of principal executive offices)          (Zip Code)  



                            (617) 421-7000                           
         (Registrant's telephone number, including area code)



                                 N/A                                 
    Former name or former address, if changed since last report.)

<PAGE>
Item 5    Other Events

          
          On January 10, 1994, the registrant announced the matter 
          described in Exhibit 1 which is incorporated herein by 
          this reference.


EXHIBIT

    1     The Gillette Company Press Release dated January 10, 1994











































                                -2-
<PAGE>
                               SIGNATURE




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 thereunto duly authorized.


                                THE GILLETTE COMPANY
                                

January 10, 1994                By: JOSEPH E. MULLANEY             
       
                                    Joseph E. Mullaney 
                                    Vice Chairman of the Board of 
                                Directors






































                                 -3-
<PAGE>
                            EXHIBIT INDEX



Exhibit No.                                Description               


Exhibit 1                  The Gillette Company Press Release dated 
                           January 10, 1994











































                                 -4-
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{"company-data": {"conformed-name": "GILLETTE CO", "cik": "0000041499", "assigned-sic": "3420", "irs-number": "041366970", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-00922", "film-number": "94500814"}, "business-address": {"street1": "3900 PRUDENTIAL TOWER BLDG", "city": "BOSTON", "state": "MA", "zip": "02199", "phone": "6174217000"}, "mail-address": {"street1": "PRUDENTIAL TOWER BLDG", "city": "BOSTON", "state": "MA", "zip": "02199"}, "former-company": {"former-conformed-name": "GILLETTE SAFETY RAZOR CO", "date-changed": "19660911"}}
FORM 8-K

                  SECURITIES AND EXCHANGE COMMISSION

                       WASHINGTON, D.C.  20549

                            CURRENT REPORT

               Pursuant to Section 13 or 15 (d) of the
                   Securities Exchange Act of 1934

  Date of Report (Date of earliest event reported) January 10, 1994

                       THE GILLETTE COMPANY                          
        (Exact name of registrant as specified in its charter)

       Delaware                    I-922                 04-1366970  
(State or other jurisdiction   (Commission           (IRS Employer
of incorporation)              File                  Identification 
                               Number)               No.)
                                                     

       
3900 Prudential Tower Building, Boston, Massachusetts      02199     
       (Address of principal executive offices)          (Zip Code)  

                            (617) 421-7000                           
         (Registrant's telephone number, including area code)

                                 N/A                                 
    Former name or former address, if changed since last report.)
Item 5    Other Events

          
          On January 10, 1994, the registrant announced the matter 
          described in Exhibit 1 which is incorporated herein by 
          this reference.

EXHIBIT

    1     The Gillette Company Press Release dated January 10, 1994

                                -2-
SIGNATURE

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 thereunto duly authorized.

                                THE GILLETTE COMPANY
                                

January 10, 1994                By: JOSEPH E. MULLANEY             
       
                                    Joseph E. Mullaney 
                                    Vice Chairman of the Board of 
                                Directors

                                 -3-
EXHIBIT INDEX

Exhibit No.                                Description               

Exhibit 1                  The Gillette Company Press Release dated 
                           January 10, 1994

                                 -4-