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:  September 22, 1995
(Date of earliest event reported)



                   KIMBERLY-CLARK CORPORATION
     (Exact name of registrant as specified in its charter)


            Delaware           1-225               39-0394230


(State or other jurisdiction    (Commission File     (IRS Employer
      of incorporation)            Number)        Identification No.)


        P.O. Box 619100, Dallas, Texas                  75261-9100
   (Address of principal executive offices)             (Zip Code)


                                  (214) 281-1200
          (Registrant's telephone number, including area code)



              _____________________________________


Item 5.  Other Events

On September 22, 1995, Midwest Express Holdings, Inc., a
Delaware corporation ("MEH"), announced the initial public
offering of 4.5 million shares, or 70%, of its common stock at
a price of $18.00 per share.  Pursuant to the offering, an
indirect wholly owned subsidiary of Kimberly-Clark Corporation,
a Delaware corporation ("Kimberly-Clark"), is selling to
certain underwriters common stock of MEH.  Kimberly-Clark will
indirectly own 100% of MEH's outstanding common stock
immediately prior to consummation of the offering.  Upon
consummation of the offering, Kimberly-Clark will continue to
own indirectly approximately 30% of the outstanding common
stock of MEH or, if the underwriters exercise their over-
allotment option in full, approximately 20% of the outstanding
common stock of MEH.

At the initial public offering price, after deduction of
underwriting discounts and commissions and estimated income
taxes, the aggregate realized gain to Kimberly-Clark as a
result of the offering will be approximately $35 million
(assuming no exercise of the underwriters' over-allotment
option).  Assuming 30% continued ownership following the
offering, Kimberly-Clark's aggregate unrealized gain (after
deduction of estimated income taxes) would be approximately $15
million.

Attached hereto as Exhibit 99 is a press release announcing
Kimberly-Clark's expected gain on the transaction.





                       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 hereunto duly authorized.


                                  KIMBERLY-CLARK CORPORATION



Date:     September 22, 1995      By:/s/ John W. Donehower
                                     -------------------------
                                      John W. Donehower
                                      Senior Vice President and
                                      Chief Financial Officer

                          EXHIBIT INDEX


              (99)      Press release issued by Kimberly-Clark
                        Corporation on September 22, 1995.

EX-99

                                              EXHIBIT 99              
KIMBERLY-CLARK CORPORATION
                                              P.O. Box 619100
                                              Dallas, Texas  75261-9100

                                              Wendi E. Strong
                                              (214) 281-1481


Kimberly-Clark Announces Gain on Sale of Midwest Express Shares

DALLAS, September 22, 1995--Kimberly-Clark Corporation today
announced it expects to report a third-quarter gain of approximately $35
million, or 22 cents per share, on the initial public offering of shares of
Midwest Express Holdings, Inc.,  which will own Midwest Express
Airlines, Inc. and Astral Aviation, Inc.  The offering was priced at $18 per
share.
     Kimberly-Clark said the gain is based on the sale of 4.5 million shares,
or 70 percent, of the common stock.  The underwriters have been granted
a 30-day option to purchase up to an additional 640,000 shares, or 10
percent, of the outstanding stock at the same price to cover over-
allotments.  If the option is exercised in full, Kimberly-Clark's gain will
increase to approximately $40 million, or 25 cents per share.
     "The offering is part of our strategy of divesting non-core businesses to
focus more aggressively on the global expansion of our consumer and
paper products," said Wayne R. Sanders, chairman of the board and chief
executive officer of Kimberly-Clark.  "With this move, Midwest Express
becomes a publicly traded company, and Kimberly-Clark remains its largest
shareholder."
     Net proceeds from the offering will be used for general corporate
purposes.  Kimberly-Clark said it expects to release third-quarter earnings
on October 23.
     Kimberly-Clark is a manufacturer of household, personal care and
health care products, as well as newsprint and premium business,
correspondence and specialty papers.  Its well-known consumer products
include Huggies diapers, Huggies
Pull-Ups training pants, Pull-Ups GoodNites underpants, Huggies baby
wipes, Kleenex facial tissue, Kleenex premium bathroom tissue, Kotex and
New Freedom feminine care products, Hi-Dri household towels and
Depend and Poise incontinence care products.
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