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:  JANUARY 27, 1998
                   (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 1997 fourth quarter and annual
earnings.



                                  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:     January 30, 1998        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 1997 fourth quarter and annual earnings.
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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:  JANUARY 27, 1998
                   (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 1997 fourth quarter and annual
earnings.

                                  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:     January 30, 1998        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 1997 fourth quarter and annual earnings.