11-K

SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC. 20549

FORM  11-K

ANNUAL REPORT PURSUANT TO SECTION 15 (d) OF 
THE SECURITIES EXCHANGE ACT OF 1934


For the fiscal year ended December 31, 1993

Registration number 33-56218

	A. Full title of the plan:

THE GILLETTE COMPANY EMPLOYEES' SAVINGS 
PLAN


	B. Name of the issuer of the securities held 
pursuant to the plan and the address of its principal 
executive office:

The Gillette Company
Prudential Tower Building
Boston, MA 02199



Financial Statements of The Gillette Company 
Employees' Savings Plan


	In lieu of the requirements of Items 1 through 3, 
the The Gillette Company Employees' Savings Plan is 
filing financial statements and schedules prepared in 
accordance with ERISA. Pursuant to Rule 311 of 
Regulation S-T, the financial statements and schedules 
are being filed in paper format under cover of Form SE 
and the following legend will appear on the transmittal 
letter accompanying  the paper format documents:

THIS PAPER FORMAT DOCUMENT IS BEING 
SUBMITTED IN ACCORDANCE WITH RULE 311 OF 
REGULATION S-T.


Exhibits 

	24	Consent of KPMG Peat Marwick to 	
		the incorporation by reference of the Plan's 
		financial statements into Registration 	
		Statement  No. 33-56218 on Form 	
		S-8 under the 				
		Securities Act of 1933.



SIGNATURES 

	Pursuant to the requirements of the Securities 
Exchange Act of 1934, the Savings Plan Committee has 
duly caused this annual report to be signed on its behalf 
by the undersigned hereunto duly authorized.


The Gillette Company Employees' Savings Plan

By ROBERT E. DICENSO
Robert E. DiCenso
Chairman
Savings Plan Committee
Date:	June 27, 1994

EX-24

								
	Exhibit 24



CONSENT OF INDEPENDENT AUDITORS


The Savings Plan Committee
The Gillette Company Employees' Saving Plan:

We consent to the incorporation by reference in the 
registration statements
No. 33-9495 on Form S-8 and No. 33-56218 on Form S-
8 of The Gillette Company Employees' Savings Plan of 
our report dated April 1, 1994, relating to the statements 
of net assets available for plan benefits of The Gillette 
Company Employees' Savings Plan as of December 31, 
1993 and 1992, and the related statements of changes in 
net assets available for plan benefits for each of the 
years in the three-year period ended December 31, 
1993, and the supplemental schedule of assets held for 
investment purposes as of December 31, 1993 which 
report appears in the December 31, 1993 annual report 
on Form 11-K of The Gillette Company Employees' 
Savings Plan.

					KPMGPEATMARWICK
					KPMG Peat Marwick

Boston, Massachusetts
June 21, 1994