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:  JULY 22, 1999
                       (Date of earliest event reported)



                         KIMBERLY-CLARK  CORPORATION
     (Exact  name  of  registrant  as  specified  in  its  charter)


           DELAWARE                       1-225               39-0394230

    (State or other jurisdiction        (Commission File     (IRS Employer
      of incorporation)                  Number)           Identification No.)


                P.O. BOX 619100, DALLAS, TEXAS                 75261-9100
         (Address of principal executive offices)               (Zip Code)


                                     (972) 281-1200
                  (Registrant's telephone number, including area code)



                     _____________________________________


<PAGE>

Item  5.    Other  Events
-------------------------

Attached  hereto  as  Exhibit  99  is a press release issued by Kimberly-Clark
Corporation  in  connection  with  its  1999  second  quarter earnings and its
restated  earnings  for  1996,  1997,  1998  and  the  first  quarter of 1999.



                                   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  hereunto  duly  authorized.


                                        KIMBERLY-CLARK  CORPORATION



Date:  July 22, 1999                         By:  /s/ John W. Donehower
                                                  ---------------------
                                                   John  W.  Donehower
                                                   Senior  Vice  President and
                                                   Chief  Financial  Officer

<PAGE>
                                   EXHIBIT  INDEX
                                   --------------


     (99)         Press release issued by Kimberly-Clark Corporation in
                  connection  with  its  1999 second quarter and its
                  restated earnings for 1996, 1997,  1998  and  the  first
                  quarter  of  1999.
[{"type": "8-K", "sequence": "1", "description": "FORM 8K", "secsgml_size_bytes": 2514}]
{"company-data": {"conformed-name": "KIMBERLY CLARK CORP", "cik": "0000055785", "assigned-sic": "2621", "irs-number": "390394230", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-00225", "film-number": "99668750"}, "business-address": {"street1": "P O BOX 619100", "street2": "DFW AIRPORT STATION", "city": "DALLAS", "state": "TX", "zip": "75261-9100", "phone": "9722811200"}}
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:  JULY 22, 1999
                       (Date of earliest event reported)

                         KIMBERLY-CLARK  CORPORATION
     (Exact  name  of  registrant  as  specified  in  its  charter)

           DELAWARE                       1-225               39-0394230

    (State or other jurisdiction        (Commission File     (IRS Employer
      of incorporation)                  Number)           Identification No.)

                P.O. BOX 619100, DALLAS, TEXAS                 75261-9100
         (Address of principal executive offices)               (Zip Code)

                                     (972) 281-1200
                  (Registrant's telephone number, including area code)

                     _____________________________________
Item  5.    Other  Events
-------------------------

Attached  hereto  as  Exhibit  99  is a press release issued by Kimberly-Clark
Corporation  in  connection  with  its  1999  second  quarter earnings and its
restated  earnings  for  1996,  1997,  1998  and  the  first  quarter of 1999.

                                   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  hereunto  duly  authorized.

                                        KIMBERLY-CLARK  CORPORATION

Date:  July 22, 1999                         By:  /s/ John W. Donehower
                                                  ---------------------
                                                   John  W.  Donehower
                                                   Senior  Vice  President and
                                                   Chief  Financial  Officer
EXHIBIT  INDEX
                                   --------------

     (99)         Press release issued by Kimberly-Clark Corporation in
                  connection  with  its  1999 second quarter and its
                  restated earnings for 1996, 1997,  1998  and  the  first
                  quarter  of  1999.