8-K

                               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-

EX-99

                                EXHIBIT 1


News Release


The                                          Prudential Tower Building
Gillette                                     Boston, MA 02199
Company


World-Class Brands, Products, People


Date          January 10, 1994

For Release   Immediately

Contact       David A. Fausch, Vice President, Corporate Relations, (617) 
421-7765
              Robert E. DiCenso, Vice President, Investor Relations, (617) 
421-7750




GILLETTE ESTIMATES FOURTH QUARTER RECORD;
ANNOUNCES REALIGNMENT PLAN

Boston, MA . . . Sales, profit from operations and earnings in the fourth 
quarter of 1993 are expected to reach the highest level for any quarter in 
The Gillette Company's history, Alfred M. Zeien, chairman and chief 
executive officer, said today.  These results are before special charges.

"This performance reflects the impact of aggressive new product programs 
across the Company's core lines and the inclusion of Parker Pen results," 
Mr. Zeien said.

"Although the fiscal year-end closing is not yet completed, it is clear 
that sales and earnings for the total year 1993 will also set new record 
highs, before special charges," he added.

Mr. Zeien also announced that the Board of Directors has approved a 
realignment plan to take advantage of opportunities created by the 
continuing trend to more open world trade and the growth of the Company's 
global operations.

The realignment plan will involve various facilities and business units of 
the Company.  Under the plan, there will be both job additions and job 
reductions.  Over the next two years, some 2,000 positions, or about 6% of 
the Company's worldwide total, will be affected -- largely outside the 
United States.  The realignment plan will result in a one-time, after-tax 
charge to earnings of $164 million, or 74 cents per share in the fourth 
quarter of 1993.

As part of Gillette's expanding activities in the changing world trade 
environment, Mr. Zeien reported that in 1993 the Company's recent ventures 
in China, Poland and Russia exceeded their start-up period targets.

"Clearly, Gillette is not cutting back or downsizing its overall 
operations, but is adjusting how it is organized and how it operates to 
compete more effectively in a global arena.  We will be expanding our 
capital spending and increasing the funding of our research and 
development programs and adding to our advertising levels," Mr. Zeien said.

"With the reallocation of resources within the realignment plan, combined 
with expected business expansion, we estimate total worldwide employment 
at the end of 1994 to be at about today's 34,000 level.  Over the past 
several years the combination of substantial business growth and 
productivity gains has led to strong sales improvement and more moderate 
increases in total employment.  These trends are likely to continue over 
the longer term," Mr. Zeien added.

The realignment plan announced today, Mr. Zeien concluded, should result 
in significant ongoing operating efficiencies, the effect of which will be 
felt beginning primarily in 1995.  There will be no material impact on 
1994 results.