The regiment was raised in Aberdeenshire by General George Gordon, 5th Duke of Gordon, as the 100th (Gordon Highlanders) Regiment of Foot, in response to the threat posed by the French Revolution, on 10 February 1794. It embarked for Gibraltar in September 1794 and then moved on to Corsica in June 1795. From Corsica a detachment was sent to Elba in August 1796 and the whole regiment returned to Gibraltar in September 1796. The regiment returned to England in March 1798 but was then deployed to Ireland in May 1798 to help suppress the Irish Rebellion. The regiment was re-ranked as the 92nd (Highland) Regiment of Foot in October 1798.