EXHIBIT 23

                         INDEPENDENT AUDITORS' CONSENT

     The Stockholders and Board of Directors of The Gillette Company

     We consent to incorporation by reference in the following registration
statements of The Gillette Company and any amendments thereto (1) No. 333-59420
on Form S-8, (2) No. 333-63850 on Form S-8, (3) No. 333-55790 on Form S-8, (4)
No. 333-75517 on Form S-3, (5) No. 33-9495 on Form S-8, (6) No. 2-93230 on Form
S-8, (7) Nos. 33-56218 and 33-27916 on Form S-8 which incorporate by reference
therein registration statements on Form S-8 Nos. 2-90276, 2-63951 and 1-50710
and No. 2-41016 on Form S-7, (8) No. 33-54974 on Form S-3, (9) No. 33-50303 on
Form S-3, (10) No. 33-52465 on Form S-8, (11) No. 33-53257 on Form S-8, (12) No.
33-53258 on Form S-8, (13) No. 33-55051 on Form S-3, (14) No. 33-59125 on Form
S-8, (15) No. 33-63707 on Form S-8, (16) No. 333-16735 on Form S-4, (17) No.
333-19133 on Form S-8, (18), No. 333-25533 on Form S-8 and (19) No. 333-44257 on
Form S-3 of our report dated February 11, 2002, relating to the consolidated
balance sheet of The Gillette Company and subsidiary companies as of December
31, 2001 and 2000, and the consolidated statements of income, cash flows and
stockholders' equity for each of the years in the three-year period ended
December 31, 2001, which report is incorporated by reference in the December 31,
2001, Annual Report on Form 10-K of The Gillette Company.

KPMG LLP

Boston, Massachusetts
March 25, 2002