As Filed with the Securities and Exchange Commission on March 1, 1994

                                                       Registration No. 33-     

                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549
                                   FORM S-8
                            REGISTRATION STATEMENT
                                     UNDER
                          THE SECURITIES ACT OF 1933

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

             Delaware                   _________          04-1366970
(State or other jurisdiction                               (I.R.S. Employer
incorporation or organization)                        Identification Number)

                               Prudential Tower Building
                                   Boston, MA  02199
                                     (617) 421-7000

(Address, including zip code, and telephone number, including area code, of
principal executive offices)

               The Gillette Company Global Employee Stock Ownership Plan
                                  (Full Title of Plan)

                                       Secretary
                                  The Gillette Company
                               Prudential Tower Building
                              Boston, Massachusetts  02199
                                     (617) 421-7000
                (Name, address, including zip code, and telephone number
                       including area code, of agent for service)

                                       Copies to:

                                Joseph E. Mullaney, Esq.
                                  The Gillette Company
                               Prudential Tower Building
                              Boston, Massachusetts  02119
                          CALCULATION OF REGISTRATION FEE
<TABLE>
<CAPTION>                                      Proposed    Proposed
                                               maximum     maximum
                                  Amount       offering    aggregate   Amount of
Title of each class of            to be        price per   offering   registration
securities to be registered       registered   share(1)    price(1)        fee

<S>                           <C>              <C>      <C>         <C>
Common Stock, $1.00 par value, 1,000,000 shs.   $61.50   $61,500,000 $12,300.00
and an indeterminate number
of plan interests
</TABLE/
<FN>
(1)  Estimated solely for purposes of calculating the registration fee pursuant 
     to Rule 457(c) of the Securities Act of 1933.

                           Exhibit Index on page 10;
                              Page 1 of 10 pages.
<PAGE>

&&&&                                      PART II             -#-&
              INFORMATION REQUIRED IN THE REGISTRATION STATEMENT


Item 3.     Incorporation of Documents by Reference.

  The Gillette Company (the "Registrant" or the "Company") hereby incorporates 
the following documents herein by reference:

(a)         The Company's Annual Report on Form 10-K for the fiscal year ended 
            December 31, 1992.

(b)         The Company's quarterly reports on Form 10-Q for the quarters ended 
            March 31, 1993, June 30, 1993 and September 30, 1993.

(c) The Company's Current Report on Form 8-K dated August 5, 1993.

(d)         The Company's Current Report on Form 8-K dated May 7, 1993, as 
            amended by the Company's Current Report on Form 8-K/A dated 
            June 14, 1993.

(e)         The Company's Current Report on Form 8-K dated December 30, 1985, 
            as amended by the Company's Form 8 dated January 18, 1990.

All documents subsequently filed by the Registrant pursuant to Section 13(a), 
Section 13(c), Section 14 and Section 15(d) of the Exchange Act prior to the 
filing of a post-effective amendment to this registration statement that 
indicates that all securities offered have been sold or which deregisters all 
securities then remaining unsold, shall be deemed incorporated herein by 
reference from the date of filing of such documents.

Item 4.     Description of Securities.

                         DESCRIPTION OF CAPITAL STOCK

  The authorized capital stock of the Company consists of 580,000,000 shares of 
Common Stock and 5,000,000 shares of preferred stock, without par value.

Common Stock

  Subject to the preferences of any outstanding preferred stock, the holders of 
Common Stock are entitled to receive dividends when and as declared by the 
Board of Directors and paid by the Company.  The holders of Common Stock are 
entitled to one vote per share and to share ratably, after provision for 
payment of creditors and for any payments to which the holders of any 
outstanding preferred stock may be entitled, in the assets of the Company in 
the event of any liquidation, dissolution or winding-up of the Company.  There 
is no cumulative voting.  Other than the Rights referred to below, holders of 
Common Stock have no preemptive or other subscription rights, and there are no 
conversion, redemption or sinking fund provisions applicable thereto.  The 
Board of Directors is authorized to issue from time to time all of the 
authorized and unissued shares of Common Stock.

  At February 25, 1994, 220,973,835 shares of Common Stock were outstanding and 
held of record by approximately 29,061 holders.

Preferred Stock

  The Board of Directors is authorized to fix the terms of one or more series 
of the class of preferred stock and to issue from time to time any or all of 
the authorized and unissued shares of preferred stock.  Issues of preferred 
stock may limit or qualify the rights of holders of the Common Stock.

  On January 17, 1990, pursuant to the Company's Employee Stock Ownership Plan 
(the "ESOP"), the Company sold to the ESOP 165,872 shares of a new issue of 
Series C Cumulative Convertible Preferred Stock (the "Series C Stock") for 
$100 million, or $602.875 per share.  The shares of Series C Stock pay an 
annual dividend of 8% and will be allocated to eligible employees over a 
ten-year period, which began in September 1990.  Each share of Series C Stock 
is entitled to vote as if it were converted to Common Stock and is convertible 
into 20 shares of Common Stock at a conversion price of $30.14375 per share.  
Each share of Series C Stock is currently entitled to five of the Rights 
referred to below.  No dividends may be paid on the Series A Stock referred to 
below and the Common Stock unless full cumulative dividends on the Series C 
Stock have been paid, and in the event of the <PAGE>
liquidation, dissolution or winding up of the Company, no distribution may be 
made on the Series A Stock or the Common Stock before a liquidating 
distribution equal to $602.875 plus accumulated and unpaid dividends is made on 
each outstanding share of Series C Stock.

  At February 25, 1994, 164,216.2 shares of Series C Stock were outstanding and 
held of record by the ESOP trustee.  At current conversion rates, these shares 
of Series C Stock are convertible into 3,284,324.00 shares of Common Stock.

Certain Provisions of the Certificate of
Incorporation, Bylaws and Delaware Law

  Under Article 9 of the Certificate of Incorporation of the Company and the 
related provisions of Article XIII of the bylaws of the Company, the Board of 
Directors of the Company is classified into three classes as nearly equal in 
number as possible, with one class being elected each year for a three-year 
term.  A director may only be removed for cause and only by the majority vote 
of the outstanding shares entitled to vote.  The affirmative vote of at least 
75% of the votes of the shares entitled to vote is required to amend or repeal 
Article 9 of the Certificate of Incorporation or Article XIII of the bylaws or 
to adopt any provision inconsistent therewith.

  The bylaws provide that special meetings of stockholders may be called only 
by the Chief Executive Officer or the Board of Directors of the Company.  The 
bylaws also provide that in general stockholder proposals intended to be 
presented at a meeting of stockholders, including proposals for the nomination 
of directors, must be received by the Company 60 days in advance of the meeting.

  The Company's bylaws contain provisions requiring the Company to indemnify 
any director, officer, employee or agent to the full extent permitted under 
Delaware law.  The Company's Certificate of Incorporation provides that a 
director of the Company shall not be personally liable to the Company or its 
stockholders for monetary damages arising out of the director's breach of that 
person's fiduciary duty as a director, except to the extent that Delaware law 
does not permit exemption from such liability.

  The Board of Directors is expressly authorized to adopt, amend or repeal the 
bylaws of the Company, except as provided in the Certificate of Incorporation 
and subject to the power of the stockholders to adopt, amend or repeal the 
bylaws.

  The Company is subject to the provisions of Section 203 of the General 
Corporation Law of Delaware.  In general, this statute prohibits a 
publicly-held Delaware corporation from engaging in a "business combination" 
with an "interested stockholder" for a period of three years after the date of 
the transaction in which the person becomes an interested stockholder, unless 
the business combination is approved in a prescribed manner.  An "interested 
stockholder" is a person who, together with affiliates and associates, owns (or 
within the prior three years did own) 15% or more of the corporation's voting 
stock.

Rights Agreement

  The Company has outstanding preferred stock purchase rights (the "Rights").  
Upon the occurrence of certain events, each Right may be exercised to purchase 
one two-hundredth of a share of Series A junior participating preferred stock 
(the "Series A Stock") for $160.  The Rights were issued pursuant to a Rights 
Agreement dated as of November 26, 1986, and amended and restated as of 
January 17, 1990, between the Company and The First National Bank of Boston 
(the "Rights Agreement").

  The Rights only become exercisable, or separately transferable, ten days 
after a person acquires 20% or more, or ten business days after a tender offer 
commences which could result in ownership by a person of more than 30%, of the 
outstanding shares of Common Stock.  If any person acquires 30% or more of the 
outstanding shares of Common Stock (except in an offer for all Common Stock 
which has been approved by the Board of Directors), or in the event of certain 
mergers or other transactions involving a 20% or more stockholder, each Right 
not owned by that person or related parties will enable its holder to purchase, 
at the Right's exercise price, Common Stock (or a combination of Common Stock 
and other assets) valued at $320.  In the event of certain merger or asset sale 
transactions with another party, similar terms would apply to the purchase of 
that party's common stock.

  The Rights, which have no voting power, expire on December 9, 1996.  Upon 
approval by the Board of Directors, the Rights may be redeemed for $.01 each 
under certain conditions which may change after any person becomes a 20% 
stockholder.  At February 25, 1994, the Company had Rights outstanding as 
follows:  one quarter of a Right for each outstanding share of Common Stock and 
a total of 821,081 Rights for the outstanding shares of Series C Stock.
<PAGE>
  The Board of Directors has reserved 400,000 shares of Series A Stock for 
issuance upon exercise of the Rights, which will have the following terms.  
Each share of Series A Stock will be entitled, subject to the rights of holders 
of any other series of preference stock having superior rights, to receive 
cumulative quarterly cash dividends payable on the fifteenth day of January, 
April, July and October in each year equal to the greater of (a) $20.00, or (b) 
subject to certain anti-dilution adjustments, 100 times the aggregate per share 
amount of all cash dividends, and 100 times the aggregate per share amount 
(payable in kind) of all non-cash dividends or other distributions other than a 
dividend payable in shares of Common Stock, declared on the Common Stock since 
the immediately preceding quarterly dividend payment date on the Series A 
Stock.  Accrued but unpaid dividends shall not bear interest.

  Holders of shares of Series A Stock shall, subject to certain anti-dilution 
adjustments, be entitled to 100 votes on all matters submitted to a vote of the 
Company's stockholders, voting together with the Common Stock as a single 
class, except as otherwise required by law.  In the event that, at the time of 
any annual meeting of stockholders for the election of directors, the amount of 
dividends in arrears upon the Series A Stock shall be equal to six full 
quarterly dividends, the holders of shares of Series A Stock, voting separately 
as a class, shall have the right to elect two members of the Board of 
Directors, which right shall continue until all accrued dividends shall have 
been paid.  In addition, during such time as dividends on the Series A Stock 
are in arrears as set forth above, the terms of the Series A Stock limit the 
Company's ability to pay dividends and to redeem or repurchase or otherwise 
acquire shares of its stock.

  Upon any liquidation (voluntary or otherwise), dissolution or winding up of 
the Company, holders of Series A Stock shall be entitled to receive, before any 
distribution is made with respect to shares of stock ranking junior to the 
Series A Stock, an amount equal to the greater of (a) $200.00 per share, or (b) 
subject to certain anti-dilution adjustments, 100 times the aggregate per share 
amount to be distributed to holders of the Common Stock.

  In the event of any consolidation, merger, combination or other transaction 
in which the shares of Common Stock are exchanged for or changed into other 
stock or securities, cash and/or other property, then in any such case the 
shares of Series A Stock shall be similarly exchanged or changed in an amount 
per share, subject to certain anti-dilution adjustments, equal to 100 times the 
aggregate amount of stock, securities, cash and/or any other property (payable 
in kind), as the case may be, into which or for which each share of Common 
Stock is changed or exchanged.

  The shares of Series A Stock will rank pari passu with (or, if determined by 
the Board of Directors, junior and subordinate to) all other series of 
preference stock of the Company with respect to dividends and/or liquidation 
preference.

  The Series A Stock may be issued in fractional shares, and is not subject to 
mandatory redemption.

  A copy of the Rights Agreement has been filed with the Securities and 
Exchange Commission as an Exhibit to the Company's Form 8 dated January 18, 
1990.  A copy of the Rights Agreement is available free of charge from the 
Company.  This summary description of the Rights does not purport to be 
complete and is qualified in its entirety by reference to the Rights Agreement, 
which is hereby incorporated herein by reference.

Item 5.     Interests of Named Experts and Counsel.

  Not applicable.

Item 6.     Indemnification of Directors and Officers.

  Delaware law empowers a corporation to indemnify any person who was or is a 
party or is threatened to be made a party to any threatened, pending or 
completed action, suit or proceeding, whether civil, criminal, administrative 
or investigative (other than an action by or in the right of the corporation) 
by reason of the fact that that person is or was a director, officer, employee 
or agent of the corporation or is or was serving at the request of the 
corporation as a director, officer, employee or agent of another corporation, 
partnership, joint venture, trust or other enterprise (including employee 
benefits plans) against expenses (including attorneys' fees), judgments, fines 
and amounts paid in settlement actually and reasonably incurred by that person 
in connection with that action, suit or proceeding, to the extent that that 
person (i) acted in good faith and in a manner that person reasonably believed 
to be in or not opposed to the best interests of the corporation (including 
with respect to any employee benefit plan actions in good faith and in a manner 
reasonably believed to be in the interests of the beneficiaries of that 
employee benefit plan), and (ii) with respect to any criminal action or 
proceeding, had no reasonable cause to believe that the conduct was unlawful.

  Delaware law also empowers a corporation to indemnify any person who was or 
is a party or is threatened to be made a party to any threatened, pending or 
completed action or suit by or in the right of the corporation to <PAGE>
procure a 
judgment in its favor by reason of the fact that the person acted in
any of the capacities set forth above (that is, a derivative action or suit) 
against expenses (including attorneys' fees) actually and reasonably incurred 
by that person in connection with the defense or settlement of such an action 
or suit if that person acted under similar standards, except that no 
indemnification may be made in respect of any claim, issue or matter as to 
which that person has been adjudged to be liable to the corporation unless and 
to the extent that the Court of Chancery or the court in which the action or 
suit was brought determines that, despite the adjudication of liability but in 
view of all the circumstances of the case, that person is fairly and reasonably 
entitled to indemnity for such expenses as the court deems proper.

  Delaware law further provides that (i) to the extent a director, officer, 
employee or agent of a corporation has been successful in the defense of any 
action suit or proceeding referred to above or in the defense of any claim, 
issue or matter in any such action, suit or proceeding, that person shall be 
indemnified against expenses (including attorneys' fees) actually and 
reasonably incurred by that person in connection with that claim, issue or 
matter, (ii) indemnification provided for by Delaware law shall not be deemed 
exclusive of any other rights to which the indemnified party may be entitled, 
and (iii) a corporation may purchase and maintain insurance on behalf of a 
director, officer, employee or agent of a corporation against any liability 
asserted against that person or incurred by that person in any such capacity or 
arising out of that person's status as such whether or not the corporation 
would have the power to indemnify against such liabilities under Delaware law.

  Delaware law also provides that determinations with respect to 
indemnification shall be made (i) by the board of directors of a corporation by 
a majority vote of a quorum consisting of directors who were not parties to the 
action, suit or proceeding, (ii) by independent legal counsel in a written 
opinion in cases where a quorum is not obtainable, or, even if obtainable when 
a quorum of disinterested directors so directs, or (iii) by the stockholders of 
the corporation.

  The Company's bylaws allow advances of litigation expenses without further 
action by the board of directors.  
  The Company's bylaws contain provisions requiring the Company to indemnify 
any director, officer, employee or agent to the full extent permitted under 
Delaware law and authorizing the Company to obtain insurance on behalf of any 
such director, officer, employee or agent against liabilities, whether or not 
the Company would have the power to indemnify under Delaware law and the 
Company's bylaws.

  The Company's bylaws also specify that any right to indemnification or 
advancement of expenses under them continues as to a person who has ceased to 
be a director, officer, employee or agent and inures to the benefit of that 
person's heirs, executors and administrators.

  The Company has obtained Directors' and Officers' Liability Insurance and 
Company Reimbursement Liability Insurance which include insurance against 
certain civil liabilities, including certain liabilities under the federal 
securities laws.  The Company also has Pension and Welfare Fund Fiduciary 
Responsibility Insurance policies which insure directors, officers and 
employees of the Company against liabilities while acting within the scope of 
their fiduciary duties on behalf of the Company's Retirement Plan, Employees' 
Savings Plan and other insured employee benefit plans.

  Article 10.A of the Company's Certificate of Incorporation provides that a 
director of the Company shall not be personally liable to the Company or its 
stockholders for monetary damages arising out of the director's breach of that 
person's fiduciary duty as a director, except to the extent that Delaware law 
does not permit exemption from such liability.  Article 10.A does not eliminate 
the fiduciary duty of directors or affect their liability to anyone other than 
the Company or its stockholders; instead, Article 10.A is designed only to 
limit or eliminate the personal liability of directors for monetary damages to 
the Company or the stockholders to the maximum extent permitted by Delaware law 
as it now exists or may be amended in the future.

  Current Delaware law contains express limitations on the ability to limit or 
eliminate liability to a corporation or its stockholders.  Under these 
limitations, which Article 10.A incorporates by reference, a director remains 
potentially liable for monetary damages to the corporation or the stockholders 
for (i) breach of the director's duty of loyalty, (ii) acts or omissions not in 
good faith or which involve intentional misconduct or a knowing violation of 
law, (iii) an improper payment of a dividend or an improper repurchase of the 
corporation's stock, as provided in Section 174 of the Delaware General 
Corporation Law, or (iv) any transaction from which a director derives an 
improper personal benefit.

Item 7.     Exemption From Registration Claimed.

  Not applicable. <PAGE>
Item 8.     Exhibits.

Exhibit


23.1        Consent of KPMG Peat Marwick (filed herewith).

23.2        Consent of Coopers & Lybrand (filed herewith).

24.1        Power of Attorney (included on page 7 of this registration 
            statement under the caption "Power of Attorney").

Item 9.     Undertakings.

         The undersigned registrant hereby undertakes:

                 (1)  To file during any period in which offers or sales are 
         being made of the securities registered hereby a post-effective 
         amendment to this registration statement:

                            (i)  To include any prospectus required by 
                 Section 10(a)(3) of the Securities Act of 1933;

                           (ii)  To reflect in the prospectus any facts or 
                 events arising after the effective date of this registration 
                 statement (or the most recent post-effective amendment 
                 thereof) which, individually or in the aggregate, represent a 
                 fundamental change in the information set forth in this 
                 registration statement;

                          (iii)  To include any material information with 
                 respect to the plan of distribution not previously disclosed 
                 in this registration statement or any material change to such 
                 information in this registration statement;

         provided, however, that the undertakings set forth in paragraphs (i) 
         and (ii) above do not apply if the information required to be included 
         in a post-effective amendment by those paragraphs is contained in 
         periodic reports filed by the registrant pursuant to Section 13 or 
         Section 15(d) of the Securities Exchange Act of 1934 that are 
         incorporated by reference in this registration statement.

                 (2)  That, for the purpose of determining any liability under 
         the Securities Act of 1933, each post- effective amendment that 
         contains a form of prospectus shall be deemed to be a new registration 
         statement relating to the securities offered therein, and the offering 
         of such securities at that time shall be deemed to be the initial bona 
         fide offering thereof.

                 (3)  To remove from registration by means of a post-effective 
         amendment any of the securities being registered which remain unsold 
         at the termination of the offering.

                 (4)  That, for purposes of determining any liability under the 
         Securities Act of 1933, each filing of the registrant's annual report 
         pursuant to Section 13(a) or Section 15(d) of the Securities Exchange 
         Act of 1934 that is incorporated by reference in this registration 
         statement shall be deemed to be a new registration statement relating 
         to the securities offered therein, and the offering of such securities 
         at that time shall be deemed to be the initial bona fide offering 
         thereof.

         Insofar as indemnification for liabilities arising under the 
Securities Act of 1933 may be permitted to directors, officers and controlling 
persons of the registrant pursuant to the provisions described in Item 15 
above, or otherwise, the registrant has been advised that in the opinion of the 
Securities and Exchange Commission such indemnification is against public 
policy as expressed in the Act and is, therefore, unenforceable.  In the event 
that a claim for indemnification against such liabilities (other than the 
payment by the registrant of expenses incurred or paid by a director, officer, 
or controlling person of the Registrants in the successful defense of any 
action, suit or proceeding) is asserted by such director, officer or 
controlling person in connection with the securities being registered, the 
registrant will, unless in the opinion of its counsel the matter has been 
settled by controlling precedent, submit to a court of appropriate jurisdiction 
the question whether such indemnification by it is against public policy as 
expressed in the Act and will be governed by the final adjudication of such 
issue. <PAGE>
                                  SIGNATURES

         Pursuant to the requirements of the Securities Act of 1933, the 
registrant certifies that it has reasonable grounds to believe that it meets 
all the requirements for filing on Form S-8 and has duly caused this 
Registration Statement to be signed on its behalf by the undersigned, thereunto 
duly authorized, in the City of Boston, Commonwealth of Massachusetts, on the 
28th day of February, 1994.

                                                   THE GILLETTE COMPANY


                                                   By:             ALFRED M. ZEIEN                  
                                                                   Alfred M. Zeien
                                                        Chairman of the Board of Directors
                                                        and Chief Executive Officer


                                            POWER OF ATTORNEY


         Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been 
signed below by the following persons in the capacities and on the dates indicated.  Each person whose 
signature appears below hereby authorizes and constitutes Thomas F. Skelly and Joseph E. Mullaney, and 
each of them singly, his true and lawful attorneys with full power to them, and each of them singly, to 
sign for him and in his name in the capacities indicated below any and all amendments (including 
post-effective amendments) to this Registration Statement and to file the same, with exhibits thereto, and 
other documents in connection therewith, and he hereby ratifies and confirms his signature as it may be 
signed by said attorneys, or any of them, to any and all such amendments.

</TABLE>
<TABLE>
<CAPTION>
Signature                 Capacity in Which Signed                          Date
<S>                              <C>                                      <C>
ALFRED M. ZEIEN               
Alfred M. Zeien                   Principal Executive Officer:              February 28, 1994
                                  Chairman of the Board of Directors
                                  and Chief Executive Officer<PAGE>
THOMAS F. SKELLY              
Thomas F. Skelly                  Principal Financial Officer:              February 17, 1994
                                  President and Chief Financial Officer


ANTHONY S. LUCAS                 
Anthony S. Lucas                  Principal Accounting Officer:             February 17, 1994
                                  and Controller


JOSEPH E. MULLANEY            
Joseph E. Mullaney                Director                                  February  17, 1994 


WARREN E. BUFFET              
Warren E. Buffett                 Director                                  February  17, 1994 


LAWRENCE E. FOURAKER          
Lawrence E. Fouraker              Director                                  February  17, 1994 


WILBUR H. GANTZ              
Wilbur H. Gantz                   Director                                  February  17, 1994 

MICHAEL B. GIFFORD            
Michael B. Gifford                Director                                  February  17, 1994 
<PAGE>
Signature                 Capacity in Which Signed                          Date


CAROL R. GOLDBERG             
Carol R. Goldberg                 Director                                  February  17, 1994 


HERBERT H. JACOBI             
Herbert H. Jacobi                 Director                                  February  17, 1994 


RICHARD R. PIVIROTTI          
Richard R. Pivirotto              Director                                  February  17, 1994 


JUAN M. STETA                 
Juan M. Steta                     Director                                  February  17, 1994 


ALEXANDER R. TROWBRIDGE       
Alexander R. Trowbridge           Director                                  February  17, 1994 


JOSEPH F. TURLEY              
Joseph F. Turley                  Director                                  February  17, 1994 

<PAGE>
                                                           EXHIBIT INDEX

Number                                             Title of Exhibit                 Page 


23.1                                               Consent of KPMG Peat Marwick (filed herewith).             

23.2                                               Consent of Coopers & Lybrand (filed herewith).             

24.1                                               Powers of Attorney (included on
                                                   page 7 of this registration statement
                                                   under the caption "Power of Attorney").
/TABLE
<PAGE>
Exhibit 23.1


CONSENT OF INDEPENDENT ACCOUNTANTS


To the stockholders and Board of Directors
of The Gillette Company

We consent to the incorporation by reference herein of our 
reports dated February 4, 1993 relating to the consolidated 
balance sheets of The Gillette Company and subsidiary companies 
as of December 31, 1992 and 1991, and the related consolidated 
statements of income and earnings reinvested in the business and 
cash flows and related schedules for each of the years in the 
three-year period ended December 31, 1992, which reports appear 
or are incorporated by reference in the December 31, 1992 annual 
report on Form 10-K of The Gillette Company.

KPMG PEAT MARWICK

Boston, Massachusetts
March 1, 1994<PAGE>



Exhibit 23.2


CONSENT OF INDEPENDENT ACCOUNTANTS


To the stockholders and Board of Directors
of The Gillette Company

We consent to the incorporation by reference in the registration 
statement of The Gillette Company on Form S-8 (File No. 33-   ), 
relating to the registration of one million shares of common 
stock at $1.00 par value, of our report dated 12 May 1993 on our 
audit of the consolidated financial statements of Parker Pen 
Holdings Limited, as of 28 February 1993, and for the year ended 
28 February 1993, which report is included in the Form 8-K/A 
dated 14 June 1993.



Coopers & Lybrand               
COOPERS & LYBRAND


Maidstone, England
28 February 1994
[{"type": "S-8", "sequence": "1", "description": "FORM S-8", "secsgml_size_bytes": 32737}]
{"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": "S-8", "act": "33", "file-number": "033-52465", "film-number": "94513989"}, "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"}}
As Filed with the Securities and Exchange Commission on March 1, 1994

                                                       Registration No. 33-     

                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549
                                   FORM S-8
                            REGISTRATION STATEMENT
                                     UNDER
                          THE SECURITIES ACT OF 1933

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

             Delaware                   _________          04-1366970
(State or other jurisdiction                               (I.R.S. Employer
incorporation or organization)                        Identification Number)

                               Prudential Tower Building
                                   Boston, MA  02199
                                     (617) 421-7000

(Address, including zip code, and telephone number, including area code, of
principal executive offices)

               The Gillette Company Global Employee Stock Ownership Plan
                                  (Full Title of Plan)

                                       Secretary
                                  The Gillette Company
                               Prudential Tower Building
                              Boston, Massachusetts  02199
                                     (617) 421-7000
                (Name, address, including zip code, and telephone number
                       including area code, of agent for service)

                                       Copies to:

                                Joseph E. Mullaney, Esq.
                                  The Gillette Company
                               Prudential Tower Building
                              Boston, Massachusetts  02119
                          CALCULATION OF REGISTRATION FEE
Proposed    Proposed
                                               maximum     maximum
                                  Amount       offering    aggregate   Amount of
Title of each class of            to be        price per   offering   registration
securities to be registered       registered   share(1)    price(1)        fee
Common Stock, $1.00 par value, 1,000,000 shs.   $61.50   $61,500,000 $12,300.00
and an indeterminate number
of plan interests
(1)  Estimated solely for purposes of calculating the registration fee pursuant 
     to Rule 457(c) of the Securities Act of 1933.

                           Exhibit Index on page 10;
                              Page 1 of 10 pages.
&&&&                                      PART II             -#-&
              INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.     Incorporation of Documents by Reference.

  The Gillette Company (the "Registrant" or the "Company") hereby incorporates 
the following documents herein by reference:

(a)         The Company's Annual Report on Form 10-K for the fiscal year ended 
            December 31, 1992.

(b)         The Company's quarterly reports on Form 10-Q for the quarters ended 
            March 31, 1993, June 30, 1993 and September 30, 1993.

(c) The Company's Current Report on Form 8-K dated August 5, 1993.

(d)         The Company's Current Report on Form 8-K dated May 7, 1993, as 
            amended by the Company's Current Report on Form 8-K/A dated 
            June 14, 1993.

(e)         The Company's Current Report on Form 8-K dated December 30, 1985, 
            as amended by the Company's Form 8 dated January 18, 1990.

All documents subsequently filed by the Registrant pursuant to Section 13(a), 
Section 13(c), Section 14 and Section 15(d) of the Exchange Act prior to the 
filing of a post-effective amendment to this registration statement that 
indicates that all securities offered have been sold or which deregisters all 
securities then remaining unsold, shall be deemed incorporated herein by 
reference from the date of filing of such documents.

Item 4.     Description of Securities.

                         DESCRIPTION OF CAPITAL STOCK

  The authorized capital stock of the Company consists of 580,000,000 shares of 
Common Stock and 5,000,000 shares of preferred stock, without par value.

Common Stock

  Subject to the preferences of any outstanding preferred stock, the holders of 
Common Stock are entitled to receive dividends when and as declared by the 
Board of Directors and paid by the Company.  The holders of Common Stock are 
entitled to one vote per share and to share ratably, after provision for 
payment of creditors and for any payments to which the holders of any 
outstanding preferred stock may be entitled, in the assets of the Company in 
the event of any liquidation, dissolution or winding-up of the Company.  There 
is no cumulative voting.  Other than the Rights referred to below, holders of 
Common Stock have no preemptive or other subscription rights, and there are no 
conversion, redemption or sinking fund provisions applicable thereto.  The 
Board of Directors is authorized to issue from time to time all of the 
authorized and unissued shares of Common Stock.

  At February 25, 1994, 220,973,835 shares of Common Stock were outstanding and 
held of record by approximately 29,061 holders.

Preferred Stock

  The Board of Directors is authorized to fix the terms of one or more series 
of the class of preferred stock and to issue from time to time any or all of 
the authorized and unissued shares of preferred stock.  Issues of preferred 
stock may limit or qualify the rights of holders of the Common Stock.

  On January 17, 1990, pursuant to the Company's Employee Stock Ownership Plan 
(the "ESOP"), the Company sold to the ESOP 165,872 shares of a new issue of 
Series C Cumulative Convertible Preferred Stock (the "Series C Stock") for 
$100 million, or $602.875 per share.  The shares of Series C Stock pay an 
annual dividend of 8% and will be allocated to eligible employees over a 
ten-year period, which began in September 1990.  Each share of Series C Stock 
is entitled to vote as if it were converted to Common Stock and is convertible 
into 20 shares of Common Stock at a conversion price of $30.14375 per share.  
Each share of Series C Stock is currently entitled to five of the Rights 
referred to below.  No dividends may be paid on the Series A Stock referred to 
below and the Common Stock unless full cumulative dividends on the Series C 
Stock have been paid, and in the event of the
liquidation, dissolution or winding up of the Company, no distribution may be 
made on the Series A Stock or the Common Stock before a liquidating 
distribution equal to $602.875 plus accumulated and unpaid dividends is made on 
each outstanding share of Series C Stock.

  At February 25, 1994, 164,216.2 shares of Series C Stock were outstanding and 
held of record by the ESOP trustee.  At current conversion rates, these shares 
of Series C Stock are convertible into 3,284,324.00 shares of Common Stock.

Certain Provisions of the Certificate of
Incorporation, Bylaws and Delaware Law

  Under Article 9 of the Certificate of Incorporation of the Company and the 
related provisions of Article XIII of the bylaws of the Company, the Board of 
Directors of the Company is classified into three classes as nearly equal in 
number as possible, with one class being elected each year for a three-year 
term.  A director may only be removed for cause and only by the majority vote 
of the outstanding shares entitled to vote.  The affirmative vote of at least 
75% of the votes of the shares entitled to vote is required to amend or repeal 
Article 9 of the Certificate of Incorporation or Article XIII of the bylaws or 
to adopt any provision inconsistent therewith.

  The bylaws provide that special meetings of stockholders may be called only 
by the Chief Executive Officer or the Board of Directors of the Company.  The 
bylaws also provide that in general stockholder proposals intended to be 
presented at a meeting of stockholders, including proposals for the nomination 
of directors, must be received by the Company 60 days in advance of the meeting.

  The Company's bylaws contain provisions requiring the Company to indemnify 
any director, officer, employee or agent to the full extent permitted under 
Delaware law.  The Company's Certificate of Incorporation provides that a 
director of the Company shall not be personally liable to the Company or its 
stockholders for monetary damages arising out of the director's breach of that 
person's fiduciary duty as a director, except to the extent that Delaware law 
does not permit exemption from such liability.

  The Board of Directors is expressly authorized to adopt, amend or repeal the 
bylaws of the Company, except as provided in the Certificate of Incorporation 
and subject to the power of the stockholders to adopt, amend or repeal the 
bylaws.

  The Company is subject to the provisions of Section 203 of the General 
Corporation Law of Delaware.  In general, this statute prohibits a 
publicly-held Delaware corporation from engaging in a "business combination" 
with an "interested stockholder" for a period of three years after the date of 
the transaction in which the person becomes an interested stockholder, unless 
the business combination is approved in a prescribed manner.  An "interested 
stockholder" is a person who, together with affiliates and associates, owns (or 
within the prior three years did own) 15% or more of the corporation's voting 
stock.

Rights Agreement

  The Company has outstanding preferred stock purchase rights (the "Rights").  
Upon the occurrence of certain events, each Right may be exercised to purchase 
one two-hundredth of a share of Series A junior participating preferred stock 
(the "Series A Stock") for $160.  The Rights were issued pursuant to a Rights 
Agreement dated as of November 26, 1986, and amended and restated as of 
January 17, 1990, between the Company and The First National Bank of Boston 
(the "Rights Agreement").

  The Rights only become exercisable, or separately transferable, ten days 
after a person acquires 20% or more, or ten business days after a tender offer 
commences which could result in ownership by a person of more than 30%, of the 
outstanding shares of Common Stock.  If any person acquires 30% or more of the 
outstanding shares of Common Stock (except in an offer for all Common Stock 
which has been approved by the Board of Directors), or in the event of certain 
mergers or other transactions involving a 20% or more stockholder, each Right 
not owned by that person or related parties will enable its holder to purchase, 
at the Right's exercise price, Common Stock (or a combination of Common Stock 
and other assets) valued at $320.  In the event of certain merger or asset sale 
transactions with another party, similar terms would apply to the purchase of 
that party's common stock.

  The Rights, which have no voting power, expire on December 9, 1996.  Upon 
approval by the Board of Directors, the Rights may be redeemed for $.01 each 
under certain conditions which may change after any person becomes a 20% 
stockholder.  At February 25, 1994, the Company had Rights outstanding as 
follows:  one quarter of a Right for each outstanding share of Common Stock and 
a total of 821,081 Rights for the outstanding shares of Series C Stock.
The Board of Directors has reserved 400,000 shares of Series A Stock for 
issuance upon exercise of the Rights, which will have the following terms.  
Each share of Series A Stock will be entitled, subject to the rights of holders 
of any other series of preference stock having superior rights, to receive 
cumulative quarterly cash dividends payable on the fifteenth day of January, 
April, July and October in each year equal to the greater of (a) $20.00, or (b) 
subject to certain anti-dilution adjustments, 100 times the aggregate per share 
amount of all cash dividends, and 100 times the aggregate per share amount 
(payable in kind) of all non-cash dividends or other distributions other than a 
dividend payable in shares of Common Stock, declared on the Common Stock since 
the immediately preceding quarterly dividend payment date on the Series A 
Stock.  Accrued but unpaid dividends shall not bear interest.

  Holders of shares of Series A Stock shall, subject to certain anti-dilution 
adjustments, be entitled to 100 votes on all matters submitted to a vote of the 
Company's stockholders, voting together with the Common Stock as a single 
class, except as otherwise required by law.  In the event that, at the time of 
any annual meeting of stockholders for the election of directors, the amount of 
dividends in arrears upon the Series A Stock shall be equal to six full 
quarterly dividends, the holders of shares of Series A Stock, voting separately 
as a class, shall have the right to elect two members of the Board of 
Directors, which right shall continue until all accrued dividends shall have 
been paid.  In addition, during such time as dividends on the Series A Stock 
are in arrears as set forth above, the terms of the Series A Stock limit the 
Company's ability to pay dividends and to redeem or repurchase or otherwise 
acquire shares of its stock.

  Upon any liquidation (voluntary or otherwise), dissolution or winding up of 
the Company, holders of Series A Stock shall be entitled to receive, before any 
distribution is made with respect to shares of stock ranking junior to the 
Series A Stock, an amount equal to the greater of (a) $200.00 per share, or (b) 
subject to certain anti-dilution adjustments, 100 times the aggregate per share 
amount to be distributed to holders of the Common Stock.

  In the event of any consolidation, merger, combination or other transaction 
in which the shares of Common Stock are exchanged for or changed into other 
stock or securities, cash and/or other property, then in any such case the 
shares of Series A Stock shall be similarly exchanged or changed in an amount 
per share, subject to certain anti-dilution adjustments, equal to 100 times the 
aggregate amount of stock, securities, cash and/or any other property (payable 
in kind), as the case may be, into which or for which each share of Common 
Stock is changed or exchanged.

  The shares of Series A Stock will rank pari passu with (or, if determined by 
the Board of Directors, junior and subordinate to) all other series of 
preference stock of the Company with respect to dividends and/or liquidation 
preference.

  The Series A Stock may be issued in fractional shares, and is not subject to 
mandatory redemption.

  A copy of the Rights Agreement has been filed with the Securities and 
Exchange Commission as an Exhibit to the Company's Form 8 dated January 18, 
1990.  A copy of the Rights Agreement is available free of charge from the 
Company.  This summary description of the Rights does not purport to be 
complete and is qualified in its entirety by reference to the Rights Agreement, 
which is hereby incorporated herein by reference.

Item 5.     Interests of Named Experts and Counsel.

  Not applicable.

Item 6.     Indemnification of Directors and Officers.

  Delaware law empowers a corporation to indemnify any person who was or is a 
party or is threatened to be made a party to any threatened, pending or 
completed action, suit or proceeding, whether civil, criminal, administrative 
or investigative (other than an action by or in the right of the corporation) 
by reason of the fact that that person is or was a director, officer, employee 
or agent of the corporation or is or was serving at the request of the 
corporation as a director, officer, employee or agent of another corporation, 
partnership, joint venture, trust or other enterprise (including employee 
benefits plans) against expenses (including attorneys' fees), judgments, fines 
and amounts paid in settlement actually and reasonably incurred by that person 
in connection with that action, suit or proceeding, to the extent that that 
person (i) acted in good faith and in a manner that person reasonably believed 
to be in or not opposed to the best interests of the corporation (including 
with respect to any employee benefit plan actions in good faith and in a manner 
reasonably believed to be in the interests of the beneficiaries of that 
employee benefit plan), and (ii) with respect to any criminal action or 
proceeding, had no reasonable cause to believe that the conduct was unlawful.

  Delaware law also empowers a corporation to indemnify any person who was or 
is a party or is threatened to be made a party to any threatened, pending or 
completed action or suit by or in the right of the corporation to
procure a 
judgment in its favor by reason of the fact that the person acted in
any of the capacities set forth above (that is, a derivative action or suit) 
against expenses (including attorneys' fees) actually and reasonably incurred 
by that person in connection with the defense or settlement of such an action 
or suit if that person acted under similar standards, except that no 
indemnification may be made in respect of any claim, issue or matter as to 
which that person has been adjudged to be liable to the corporation unless and 
to the extent that the Court of Chancery or the court in which the action or 
suit was brought determines that, despite the adjudication of liability but in 
view of all the circumstances of the case, that person is fairly and reasonably 
entitled to indemnity for such expenses as the court deems proper.

  Delaware law further provides that (i) to the extent a director, officer, 
employee or agent of a corporation has been successful in the defense of any 
action suit or proceeding referred to above or in the defense of any claim, 
issue or matter in any such action, suit or proceeding, that person shall be 
indemnified against expenses (including attorneys' fees) actually and 
reasonably incurred by that person in connection with that claim, issue or 
matter, (ii) indemnification provided for by Delaware law shall not be deemed 
exclusive of any other rights to which the indemnified party may be entitled, 
and (iii) a corporation may purchase and maintain insurance on behalf of a 
director, officer, employee or agent of a corporation against any liability 
asserted against that person or incurred by that person in any such capacity or 
arising out of that person's status as such whether or not the corporation 
would have the power to indemnify against such liabilities under Delaware law.

  Delaware law also provides that determinations with respect to 
indemnification shall be made (i) by the board of directors of a corporation by 
a majority vote of a quorum consisting of directors who were not parties to the 
action, suit or proceeding, (ii) by independent legal counsel in a written 
opinion in cases where a quorum is not obtainable, or, even if obtainable when 
a quorum of disinterested directors so directs, or (iii) by the stockholders of 
the corporation.

  The Company's bylaws allow advances of litigation expenses without further 
action by the board of directors.  
  The Company's bylaws contain provisions requiring the Company to indemnify 
any director, officer, employee or agent to the full extent permitted under 
Delaware law and authorizing the Company to obtain insurance on behalf of any 
such director, officer, employee or agent against liabilities, whether or not 
the Company would have the power to indemnify under Delaware law and the 
Company's bylaws.

  The Company's bylaws also specify that any right to indemnification or 
advancement of expenses under them continues as to a person who has ceased to 
be a director, officer, employee or agent and inures to the benefit of that 
person's heirs, executors and administrators.

  The Company has obtained Directors' and Officers' Liability Insurance and 
Company Reimbursement Liability Insurance which include insurance against 
certain civil liabilities, including certain liabilities under the federal 
securities laws.  The Company also has Pension and Welfare Fund Fiduciary 
Responsibility Insurance policies which insure directors, officers and 
employees of the Company against liabilities while acting within the scope of 
their fiduciary duties on behalf of the Company's Retirement Plan, Employees' 
Savings Plan and other insured employee benefit plans.

  Article 10.A of the Company's Certificate of Incorporation provides that a 
director of the Company shall not be personally liable to the Company or its 
stockholders for monetary damages arising out of the director's breach of that 
person's fiduciary duty as a director, except to the extent that Delaware law 
does not permit exemption from such liability.  Article 10.A does not eliminate 
the fiduciary duty of directors or affect their liability to anyone other than 
the Company or its stockholders; instead, Article 10.A is designed only to 
limit or eliminate the personal liability of directors for monetary damages to 
the Company or the stockholders to the maximum extent permitted by Delaware law 
as it now exists or may be amended in the future.

  Current Delaware law contains express limitations on the ability to limit or 
eliminate liability to a corporation or its stockholders.  Under these 
limitations, which Article 10.A incorporates by reference, a director remains 
potentially liable for monetary damages to the corporation or the stockholders 
for (i) breach of the director's duty of loyalty, (ii) acts or omissions not in 
good faith or which involve intentional misconduct or a knowing violation of 
law, (iii) an improper payment of a dividend or an improper repurchase of the 
corporation's stock, as provided in Section 174 of the Delaware General 
Corporation Law, or (iv) any transaction from which a director derives an 
improper personal benefit.

Item 7.     Exemption From Registration Claimed.

  Not applicable.
Item 8.     Exhibits.

Exhibit

23.1        Consent of KPMG Peat Marwick (filed herewith).

23.2        Consent of Coopers & Lybrand (filed herewith).

24.1        Power of Attorney (included on page 7 of this registration 
            statement under the caption "Power of Attorney").

Item 9.     Undertakings.

         The undersigned registrant hereby undertakes:

                 (1)  To file during any period in which offers or sales are 
         being made of the securities registered hereby a post-effective 
         amendment to this registration statement:

                            (i)  To include any prospectus required by 
                 Section 10(a)(3) of the Securities Act of 1933;

                           (ii)  To reflect in the prospectus any facts or 
                 events arising after the effective date of this registration 
                 statement (or the most recent post-effective amendment 
                 thereof) which, individually or in the aggregate, represent a 
                 fundamental change in the information set forth in this 
                 registration statement;

                          (iii)  To include any material information with 
                 respect to the plan of distribution not previously disclosed 
                 in this registration statement or any material change to such 
                 information in this registration statement;

         provided, however, that the undertakings set forth in paragraphs (i) 
         and (ii) above do not apply if the information required to be included 
         in a post-effective amendment by those paragraphs is contained in 
         periodic reports filed by the registrant pursuant to Section 13 or 
         Section 15(d) of the Securities Exchange Act of 1934 that are 
         incorporated by reference in this registration statement.

                 (2)  That, for the purpose of determining any liability under 
         the Securities Act of 1933, each post- effective amendment that 
         contains a form of prospectus shall be deemed to be a new registration 
         statement relating to the securities offered therein, and the offering 
         of such securities at that time shall be deemed to be the initial bona 
         fide offering thereof.

                 (3)  To remove from registration by means of a post-effective 
         amendment any of the securities being registered which remain unsold 
         at the termination of the offering.

                 (4)  That, for purposes of determining any liability under the 
         Securities Act of 1933, each filing of the registrant's annual report 
         pursuant to Section 13(a) or Section 15(d) of the Securities Exchange 
         Act of 1934 that is incorporated by reference in this registration 
         statement shall be deemed to be a new registration statement relating 
         to the securities offered therein, and the offering of such securities 
         at that time shall be deemed to be the initial bona fide offering 
         thereof.

         Insofar as indemnification for liabilities arising under the 
Securities Act of 1933 may be permitted to directors, officers and controlling 
persons of the registrant pursuant to the provisions described in Item 15 
above, or otherwise, the registrant has been advised that in the opinion of the 
Securities and Exchange Commission such indemnification is against public 
policy as expressed in the Act and is, therefore, unenforceable.  In the event 
that a claim for indemnification against such liabilities (other than the 
payment by the registrant of expenses incurred or paid by a director, officer, 
or controlling person of the Registrants in the successful defense of any 
action, suit or proceeding) is asserted by such director, officer or 
controlling person in connection with the securities being registered, the 
registrant will, unless in the opinion of its counsel the matter has been 
settled by controlling precedent, submit to a court of appropriate jurisdiction 
the question whether such indemnification by it is against public policy as 
expressed in the Act and will be governed by the final adjudication of such 
issue.
SIGNATURES

         Pursuant to the requirements of the Securities Act of 1933, the 
registrant certifies that it has reasonable grounds to believe that it meets 
all the requirements for filing on Form S-8 and has duly caused this 
Registration Statement to be signed on its behalf by the undersigned, thereunto 
duly authorized, in the City of Boston, Commonwealth of Massachusetts, on the 
28th day of February, 1994.

                                                   THE GILLETTE COMPANY

                                                   By:             ALFRED M. ZEIEN                  
                                                                   Alfred M. Zeien
                                                        Chairman of the Board of Directors
                                                        and Chief Executive Officer

                                            POWER OF ATTORNEY

         Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been 
signed below by the following persons in the capacities and on the dates indicated.  Each person whose 
signature appears below hereby authorizes and constitutes Thomas F. Skelly and Joseph E. Mullaney, and 
each of them singly, his true and lawful attorneys with full power to them, and each of them singly, to 
sign for him and in his name in the capacities indicated below any and all amendments (including 
post-effective amendments) to this Registration Statement and to file the same, with exhibits thereto, and 
other documents in connection therewith, and he hereby ratifies and confirms his signature as it may be 
signed by said attorneys, or any of them, to any and all such amendments.
Signature                 Capacity in Which Signed                          Date
ALFRED M. ZEIEN               
Alfred M. Zeien                   Principal Executive Officer:              February 28, 1994
                                  Chairman of the Board of Directors
                                  and Chief Executive Officer
THOMAS F. SKELLY              
Thomas F. Skelly                  Principal Financial Officer:              February 17, 1994
                                  President and Chief Financial Officer

ANTHONY S. LUCAS                 
Anthony S. Lucas                  Principal Accounting Officer:             February 17, 1994
                                  and Controller

JOSEPH E. MULLANEY            
Joseph E. Mullaney                Director                                  February  17, 1994 

WARREN E. BUFFET              
Warren E. Buffett                 Director                                  February  17, 1994 

LAWRENCE E. FOURAKER          
Lawrence E. Fouraker              Director                                  February  17, 1994 

WILBUR H. GANTZ              
Wilbur H. Gantz                   Director                                  February  17, 1994 

MICHAEL B. GIFFORD            
Michael B. Gifford                Director                                  February  17, 1994
Signature                 Capacity in Which Signed                          Date

CAROL R. GOLDBERG             
Carol R. Goldberg                 Director                                  February  17, 1994 

HERBERT H. JACOBI             
Herbert H. Jacobi                 Director                                  February  17, 1994 

RICHARD R. PIVIROTTI          
Richard R. Pivirotto              Director                                  February  17, 1994 

JUAN M. STETA                 
Juan M. Steta                     Director                                  February  17, 1994 

ALEXANDER R. TROWBRIDGE       
Alexander R. Trowbridge           Director                                  February  17, 1994 

JOSEPH F. TURLEY              
Joseph F. Turley                  Director                                  February  17, 1994
EXHIBIT INDEX

Number                                             Title of Exhibit                 Page 

23.1                                               Consent of KPMG Peat Marwick (filed herewith).             

23.2                                               Consent of Coopers & Lybrand (filed herewith).             

24.1                                               Powers of Attorney (included on
                                                   page 7 of this registration statement
                                                   under the caption "Power of Attorney").
/TABLE
Exhibit 23.1

CONSENT OF INDEPENDENT ACCOUNTANTS

To the stockholders and Board of Directors
of The Gillette Company

We consent to the incorporation by reference herein of our 
reports dated February 4, 1993 relating to the consolidated 
balance sheets of The Gillette Company and subsidiary companies 
as of December 31, 1992 and 1991, and the related consolidated 
statements of income and earnings reinvested in the business and 
cash flows and related schedules for each of the years in the 
three-year period ended December 31, 1992, which reports appear 
or are incorporated by reference in the December 31, 1992 annual 
report on Form 10-K of The Gillette Company.

KPMG PEAT MARWICK

Boston, Massachusetts
March 1, 1994
Exhibit 23.2

CONSENT OF INDEPENDENT ACCOUNTANTS

To the stockholders and Board of Directors
of The Gillette Company

We consent to the incorporation by reference in the registration 
statement of The Gillette Company on Form S-8 (File No. 33-   ), 
relating to the registration of one million shares of common 
stock at $1.00 par value, of our report dated 12 May 1993 on our 
audit of the consolidated financial statements of Parker Pen 
Holdings Limited, as of 28 February 1993, and for the year ended 
28 February 1993, which report is included in the Form 8-K/A 
dated 14 June 1993.

Coopers & Lybrand               
COOPERS & LYBRAND

Maidstone, England
28 February 1994