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:  APRIL 12, 2002
                       (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 9.  Regulation FD Disclosure
--------------------------------------

Attached  hereto  as  Exhibit  99  is  certain  financial  information  of
Kimberly-Clark  Corporation  (the  "Corporation") for the years ended December
31,  1998,  1999,  2000  and 2001, and for each quarter in 2001, that has been
reclassified  in accordance with Emerging Issues Task Force ("EITF") No. 00-14
(Accounting  for  Certain  Sales  Incentives)  and  No.  00-25  (Vendor Income
Statement Characterization of Consideration Paid to a Reseller of the Vendor's
Products).

As  we previously communicated in our November 30 conference call and our 2001
annual  report, beginning in the first quarter of 2002, the adoption of EITFs
00-14  and  00-25 requires the cost of certain consumer and trade promotions to
be  reflected  as  a  reduction  of  net  sales rather than an expense.  Prior
periods  will  be  reclassified  on  a  consistent  basis.    We are therefore
providing the relevant portions of the Corporation's income statements for 1998
through  2001,  comparing  results  as originally reported with the results as
reclassified  in  accordance  with  the  new  accounting  requirements.

There  is  no change in operating profit, but operating profit as a percent of
net  sales  increases  in  each  period  presented  as  a  result  of  the
reclassifications.

Details  are  included  in  Exhibit  99.  The  reclassifications, (decrease)
increase,  are  summarized  below.




                                                          Advertising,
                                                         Promotion and
Reporting Period     Net Sales     Cost of Sales       Selling Expenses
----------------     ---------     -------------       ----------------
($  millions)

1998                 $(1,036.4)             $4.1             $(1,040.5)

1999                  (1,105.8)              3.9              (1,109.7)

2000                  (1,072.5)              4.3              (1,076.8)

2001:
  1st  Qtr.             (285.2)              1.5                (286.7)
  2nd  Qtr.             (288.9)               .8                (289.7)
  3rd  Qtr.             (336.3)               .9                (337.2)
  4th  Qtr.             (326.4)              (.7)               (325.7)
                     ---------              ----             ---------
  Year                (1,236.8)              2.5              (1,239.3)



<PAGE>

Schedules  that present the reclassifications of net sales by business segment
and  geographic  area  are  also  attached  as  part  of  Exhibit  99.

                                   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: April 12, 2002                            By: /s/John W. Donehower
                                                    ----------------------------
                                                    John W. Donehower
                                                    Senior Vice President and
                                                    Chief Financial Officer

<PAGE>

                                 EXHIBIT INDEX
                                 -------------


(99)   Certain Financial Information of Kimberly-Clark Corporation for the
       years ended December  31, 1998, 1999, 2000 and 2001, and for each quarter
       of 2001, that is reclassified in accordance with EITFs No. 00-14 and
       00-25.
[{"type": "8-K", "sequence": "1", "filename": "k8041202.txt", "description": "8-K", "secsgml_size_bytes": 4747}]
{"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": "02609695"}, "business-address": {"street1": "P O BOX 619100", "street2": "DFW AIRPORT STATION", "city": "DALLAS", "state": "TX", "zip": "75261-9100", "phone": "9722811200"}, "mail-address": {"street1": "351 PHELPS DRIVE", "city": "IRVING", "state": "TX", "zip": "75038"}}
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:  APRIL 12, 2002
                       (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 9.  Regulation FD Disclosure
--------------------------------------

Attached  hereto  as  Exhibit  99  is  certain  financial  information  of
Kimberly-Clark  Corporation  (the  "Corporation") for the years ended December
31,  1998,  1999,  2000  and 2001, and for each quarter in 2001, that has been
reclassified  in accordance with Emerging Issues Task Force ("EITF") No. 00-14
(Accounting  for  Certain  Sales  Incentives)  and  No.  00-25  (Vendor Income
Statement Characterization of Consideration Paid to a Reseller of the Vendor's
Products).

As  we previously communicated in our November 30 conference call and our 2001
annual  report, beginning in the first quarter of 2002, the adoption of EITFs
00-14  and  00-25 requires the cost of certain consumer and trade promotions to
be  reflected  as  a  reduction  of  net  sales rather than an expense.  Prior
periods  will  be  reclassified  on  a  consistent  basis.    We are therefore
providing the relevant portions of the Corporation's income statements for 1998
through  2001,  comparing  results  as originally reported with the results as
reclassified  in  accordance  with  the  new  accounting  requirements.

There  is  no change in operating profit, but operating profit as a percent of
net  sales  increases  in  each  period  presented  as  a  result  of  the
reclassifications.

Details  are  included  in  Exhibit  99.  The  reclassifications, (decrease)
increase,  are  summarized  below.

                                                          Advertising,
                                                         Promotion and
Reporting Period     Net Sales     Cost of Sales       Selling Expenses
----------------     ---------     -------------       ----------------
($  millions)

1998                 $(1,036.4)             $4.1             $(1,040.5)

1999                  (1,105.8)              3.9              (1,109.7)

2000                  (1,072.5)              4.3              (1,076.8)

2001:
  1st  Qtr.             (285.2)              1.5                (286.7)
  2nd  Qtr.             (288.9)               .8                (289.7)
  3rd  Qtr.             (336.3)               .9                (337.2)
  4th  Qtr.             (326.4)              (.7)               (325.7)
                     ---------              ----             ---------
  Year                (1,236.8)              2.5              (1,239.3)
Schedules  that present the reclassifications of net sales by business segment
and  geographic  area  are  also  attached  as  part  of  Exhibit  99.

                                   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: April 12, 2002                            By: /s/John W. Donehower
                                                    ----------------------------
                                                    John W. Donehower
                                                    Senior Vice President and
                                                    Chief Financial Officer
EXHIBIT INDEX
                                 -------------

(99)   Certain Financial Information of Kimberly-Clark Corporation for the
       years ended December  31, 1998, 1999, 2000 and 2001, and for each quarter
       of 2001, that is reclassified in accordance with EITFs No. 00-14 and
       00-25.