S-8

							Registration No. 33-


SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC

FORM S-8

REGISTRATION UNDER THE SECURITIES ACT OF 1933


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

DELAWARE
(State or other jurisdiction of incorporation or organization)

04-1366970
(I.R.S. Employer Identification No.)

PRUDENTIAL TOWER BUILDING, BOSTON, MA 02199
(Address of Principal Executive Offices) (Zip Code)

THE GILLETTE COMPANY EMPLOYEES' SAVINGS PLAN
(Full title of the plan)

JILL C. RICHARDSON
SECRETARY
THE GILLETTE COMPANY
PRUDENTIAL TOWER BUILDING, BOSTON, MA 02199
(Name and address of agent for service)

(617) 421-8499
(Telephone number of agent for service)

			Calculation of Registration Fee

Title of securities to be registered: Common stock, $1 par value 
Amounts to be registered: 6,000,000
Proposed maximum offering price per unit 1: $80.563
Proposed maximum aggregate offering price 1: $483,378,000
Amount of registration fee: $166,682.07
1 Estimated solely for the purpose of calculating the registration fee on the 
basis of the average of the high and low prices of the Common Stock as reported 
on the New York Stock Exchange Composite Index for May 2, 1995.

The Gillette Company (the "Registrant") hereby incorporates by reference the 
contents of the Registrant's Registration Statements on Form S-8, File Nos. 
33-9495 and 33-56218. 

There may also be offered shares of common stock of the Registrant which may 
be issued to participants in the employee benefit plan described herein by 
reason of future stock dividends, exchange rights or stock splits and, to the 
extent required, interests in the Supplemental Savings Plan.  In addition, 
pursuant to Rule 416 (c)  of the Securities Act of 1933, this registration 
statement also covers an indeterminate amount of interests to be offered or 
sold pursant to the employee benefit plan described herein.

Item 8. Exhibits.

Exhibit 23.1		Consent of KPMG Peat Marwick LLP, filed herewith. 

Exhibit 23.2		Consent of KPMG Peat Marwick LLP, filed herewith.

Exhibit 24		  Powers of Attorney, filed herewith.

Undertaking		 The Registrant hereby undertakes that it has submitted and will
              submit the Plan and any amendments thereto to the Internal Revenue
              Service (the "IRS") in a timely manner and has made				
              or will make all changes required by the IRS order to qualify 
              the Plan. 


					Signature

Pursuant to the requirements of the Securities Act of 1933, the Registrant 
certifies that it has reasonable grounds to believe that it meets all of 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, Massachusetts on May 5, 1995.

				The Gillette Company



				By	THOMAS F. SKELLY
					Thomas F. Skelly






Pursuant to the requirements of the Securities Act of 1933, this registration 
statement has been signed by the following persons in the capacities and on the 
date indicated.

	Signatures				Title				Date

* ALFRED M. ZEIEN		Chairman of the Board		May 5, 1995
  Alfred M. Zeien			of Directors, Chief Executive	
					Officer and Director


*MICHAEL C. HAWLEY		President and Chief 		May 5, 1995
 Michael C. Hawley			Operating Officer and
					Director

*JOSEPH E. MULLANEY		Vice Chairman of the Board	May 5, 1995
 Joseph E. Mullaney		of Directors and Director

THOMAS F. SKELLY		Senior Vice President and		May 5, 1995
 Thomas F. Skelly			Chief Financial Officer

*ANTHONY S. LUCAS		Vice President, Controller and	May 5, 1995
 Anthony S. Lucas			Principal Accounting Officer

*WARREN E. BUFFETT		Director				May 5, 1995
 Warren E. Bufett

*WILBUR H. GANTZ		Director				May 5, 1995
 Wilbur H. Gantz

*MICHAEL B. GIFFORD		Director				May 5, 1995
 Michael B. Gifford

*CAROL R. GOLDBERG		Director				May 5, 1995
 Carol R. Goldberg

*HERBERT H. JACOBI		Director				May 5, 1995
  Herbert H. Jacobi

*RICHARD R. PIVIROTTO		Director				May 5, 1995
 Richard R. Pivirotto

*JUAN M. STETA			Director				May 5, 1995
  Juan M. Steta


*ALEXANDER B. TROWBRIDGE	Director				May 5, 1995
 Alexander B. Trowbridge

*JOSEPH F. TURLEY		Director				May 5, 1995
  Joseph F. Turley




						By	THOMAS F. SKELLY
							*Thomas F. Skelly
							As Attorney-in-Fact

Pursuant to the requirements of the Securities Act of 1933, the Savings Plan 
Committee has duly caused this registration statement to be signed on its 
behalfby the undersigned, thereunto duly authorized, in the City of Boston, 
Massachusetts on May 5, 1995. 



			The Gillette Company Employees' Savings Plan



			By ROBERT E. DICENSO
			 Robert E. DiCenso, Chairman, Savings Plan Committee

EX-23

										Exhibit 23.1



CONSENT OF INDEPENDENT ACCOUNTANTS


Savings Plan Committee
The Gillette Company Employees' Savings Plan


We consent to incorporation by reference herein 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 appears in the December 31, 1993 annual report on Form 11-K of 
The Gillette Company Employees' Savings Plan.




					KPMG PEAT MARWICK LLP
					KPMG Peat Marwick LLP


Boston, Massachusetts
May 4, 1995

EX-23

										Exhibit 23.2


CONSENT OF INDEPENDENT ACCOUNTANTS


The Stockholders and Board of Directors of
The Gillette Company


We consent to incorporation by reference herein of our reports dated January 
26, 1995 relating to the consolidated balance sheet ofThe Gillette Company and
subsidiary companies as of December 31, 1994 and 1993, and the related 
consolidated statements of income and earnings reinvested in the business and
cash flows for each of the years in the three-year period ended December 31, 
1994 and the related schedule of valuation and qualifying accounts, which 
reports appear or are incorporated by reference in the December 31, 1994 
annual report on Form 10-K of The Gillette Company.




						KPMG PEAT MARWICK LLP
						KPMG Peat Marwick LLP


Boston, Massachusetts
May 4, 1995

EX-24

										Exhibit 24

POWER OF ATTORNEY


We, the undersigned, hereby constitute Thomas F. Skelly and Joseph E. 
Mullaney, or either of them, our true and lawful attorneys with full power to
sign for us in our name and in the capacity indicated below, this registration
statement and any and all amendments and supplements thereto, including 
post-effective amendments, pursuant to the Securities Act of 1933, hereby 
ratifying and confirming our signatures as they may be signed by our attorneys
or either of them, to said registration statement and to any and all 
amendments and supplements thereto, including post-effective amendments.

	WITNESS Our Hand and Seal on the Date set forth below.

	Signatures		Title				Date


	ALFRED M. ZEIEN	Chairman of the Board	May 5, 1995
	Alfred M. Zeien	of Directors, Chief Executive
				Officer and Director

	MICHAEL C. HAWLEYPresident, Chief OperatingMay 5, 1995
	Michael C. Hawley	Officer and Director	

	JOSEPH E. MULLANEYVice Chairman of the BoardMay 5, 1995
	Joseph E. Mullaney	of Directors and Director

	ANTHONY S. LUCASVice President, Controller and	May 5, 1995
	Anthony S. Lucas	Principle Accounting Officer

	WARREN E. BUFFET	Director		May 5, 1995
	Warren E. Buffett

	WILBUR H. GANTZ		Director		May 5, 1995
	Wilbur H. Gantz

	MICHAEL B. GIFFORD	Director		May 5, 1995
	Michael B. Gifford

	CAROL R. GOLDBERG	Director		May 5, 1995
	Carol R. Goldberg

	HERBERT H. JACOBI	Director		May 5, 1995
	Herbert H. Jacobi

	RICHARD R. PIVIROTTO	Director		May 5, 1995
	Richard R. Pivrotto

	JUAN M. STETA		Director		May 5, 1995
	Juan M. Steta

	ALEXANDER B. TROWBRIDGE	Director	May 5, 1995
	Alexander B. Trowbridge

	JOSEPH F. TURLEY	Director		May 5, 1995
	Joseph F. Turley