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                                                                   Exhibit 10(n)
                                                        

                              THE GILLETTE COMPANY
                            SUPPLEMENTAL SAVINGS PLAN
               (AS AMENDED AND RESTATED EFFECTIVE JANUARY 1, 1997)

1.   PURPOSE. The Gillette Company Supplemental Savings Plan (the "Plan") has
     been adopted by The Gillette Company (the "Company") to provide additional
     benefits to certain employees of the Company and its Participating
     Subsidiaries whose benefits under The Gillette Company Employees' Savings
     Plan (the "Savings Plan") have been limited by the provisions of the
     Internal Revenue Code of 1986, as amended (the "Code"), in order to provide
     that the total benefits payable under this Plan and the Savings Plan shall
     be approximately equal to the amount of benefits which would have accrued
     under the Savings Plan for such employees had such limitations imposed by
     the Code not been in effect.

     The Plan document as amended and restated herein is a continuation of The
     Gillette Company Supplemental Savings Plan for Contributions Prior to May
     1, 1991 and The Gillette Company Supplemental Savings Plan for
     Contributions After April 30, 1991.

     The Plan is intended to constitute an "excess benefit plan" within the
     meaning of Section 3(36) of the Employee Retirement Income Security Act of
     1974, as amended ("ERISA"), and an unfunded plan of deferred compensation
     described in Sections 201(2), 301(a)(3) and 401(a)(1) of ERISA and in
     Sections 3121(v)(2) and 3306(r)(2) of the Code.

2.   ELIGIBLE EMPLOYEES. Employees eligible to participate in this Plan for any
     calendar year shall be those employees of the Company and Participating
     Subsidiaries who are eligible to participate in the Savings Plan and (i)
     whose Annual Additions are limited for such year by reason of Section 415
     of the Code, based on actual participation in the Savings Plan, or (ii) who
     are determined by the Committee to be management or highly compensated
     employees for such year and whose contributions or Compensation taken into
     account under the Savings Plan are limited for such year by reason of
     another provision of the Code, based on actual participation in the Savings
     Plan.

3.   PARTICIPANTS. Participants are eligible employees who elect to participate
     in the Plan, at such time and in such manner prescribed by the Committee,
     as of the next practicable payroll period by executing and delivering to
     the Company a Participation and Salary Deferral Agreement, in a form
     prescribed by the Committee. Participation in the Plan may be discontinued
     by a Participant at any time, effective as of the next practicable payroll
     period, by executing and delivering to the Company a revocation of such
     Participation and Salary Deferral Agreement. Such revocation shall operate
     prospectively and shall have no effect on prior



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    deferrals under this Plan. An individual who has previously participated in
    the Plan shall be considered a Participant for the purposes of the Plan,
    other than Section (4)(a) and (b) below, until final distribution is made of
    amounts credited to the individual's accounts under the Plan.

4.  Deferrals; Credits to Accounts.
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     (a)  If any portion of Compensation from the Company which, but for the
          limitations on contributions or Compensation contained in the
          provisions of the Code set forth in Section 4(c) below, would be
          contributed to the Savings Plan as Tax Deferred Savings and/or Taxed
          Savings for a calendar year, a Participant may defer such Compensation
          on a pre-tax basis until retirement or later elected date, termination
          of employment or hardship. These deferred amounts (hereinafter
          referred to as "Supplemental Savings") will be recorded in an account,
          entitled the "Supplemental Savings Account," maintained for each
          Participant on the books of the Company. A Participant shall always be
          fully vested in amounts credited to the Supplemental Savings Account
          maintained for such Participant.

     (b)  The Company Contribution that would have been made under the Savings
          Plan in respect of each Participant's Compensation elected to be
          contributed as Tax Deferred Savings and Taxed Savings for a calendar
          year, which Compensation is instead deferred pursuant to Section 4(a)
          above, shall not be made but an equal amount (hereinafter referred to
          as "Supplemental Company Contributions") shall be recorded by the
          Company in an account on its books, entitled the "Supplemental Company
          Contribution Account," maintained for such Participant. Amounts
          credited to a Participant's Supplemental Company Contribution Account
          shall become vested at the same time the Participant becomes vested in
          his Company Contributions under the Savings Plan.

     (c)  For the purposes of Section 4(a) above, the applicable provisions of
          the Code are (i) the Section 415 limitations on Annual Additions, (ii)
          the Section 402(g) limitation on Tax Deferred Savings, (iii) the
          Section 401(a)(17) limitation on Compensation, and (iv) if and to the
          extent determined by the Committee for a given year, the Section 
          401(k) and (m) limitations on contributions by and on behalf of Highly
          Compensated Employees.

5. Additional Credits to Accounts.
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     (a)  Each Participant, upon electing to participate in the Plan, shall
          designate the Investment Fund or Funds with respect to which such
          Participant's Supplemental Savings shall be deemed invested, either on
          a Participation and Salary Deferral Agreement or in such other manner
          prescribed by the Committee for such purpose. The election shall
          specify one or more of the Investment Funds available for investment
          under the Savings Plan at such time,



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          and shall be in whole percentage increments of each such Investment
          Fund. A Participant's election shall remain in effect with respect to
          all future Supplemental Savings made on the Participant's behalf
          unless and until changed by the Participant in accordance with Section
          5(b) below.

          If a Participant fails to make an election hereunder, all Supplemental
          Savings made on behalf of the Participant shall be deemed invested in
          the same Investment Fund or Funds in which the Participant's Tax
          Deferred Savings are invested under the Savings Plan until the
          Participant makes an election hereunder.

     (b)  A Participant may change the Investment Fund or Funds in which future
          Supplemental Savings are deemed to be invested, at any time by
          telephonic instruction to the Recordkeeper. Such change in election
          shall be effective as of the close of the Business Day on which the
          Recordkeeper receives such instruction or, if such instruction is
          received after the close of a Business Day, as of the close of the
          next following Business Day.

     (c)  Amounts recorded in the Supplemental Savings Account maintained for
          each Participant shall be credited or debited with amounts equivalent
          to gains or losses realized by the Investment Funds in which the
          Participant elects to have his Supplemental Savings Account deemed
          invested from time to time. Amounts recorded in the Supplemental
          Company Contribution Account maintained for each Participant shall be
          credited or debited with amounts equivalent to gains or losses
          realized by the Gillette Company Stock Fund or, if applicable, the
          Investment Funds in which the Participant elects to have his
          Supplemental Company Contribution Account deemed invested from time to
          time.

     (d)  Subject to the limitations set forth in paragraphs (i) through (iv)
          below, a Participant may elect at any time to have amounts credited to
          his Accounts under the Plan deemed transferred from any Investment
          Fund to any of the other Investment Funds, by designating the
          percentage of the Accounts deemed invested in the transferring
          Investment Fund to be transferred (in whole percentage increments) and
          the percentage of such transferred amount to be deemed invested in the
          receiving Investment Fund or Funds (in whole percentage increments). A
          separate transfer election may be made with respect to each of the
          Participant's Supplemental Savings Account and Supplemental Company
          Contribution Account (if eligible pursuant to paragraph (iii) below).
          The Participant shall make a transfer election by telephonic
          instruction to the Recordkeeper. Such transfer election shall be
          effective, and the applicable Investment Funds shall be valued for the
          purpose of implementing such election, as of the close of the Business
          Day on which the Recordkeeper receives such instruction or, if such
          instruction is received



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          after the close of a Business Day, as of the close of the next
          following Business Day.

          Elections by Participants under this Section 5(d) shall be limited in
          the following respects:

          (i)   The minimum amount that may be deemed transferred from any
                Investment Fund shall be $250 or, if less, the entire balance of
                the Participant's Accounts deemed invested in such Investment
                Fund.

          (ii)  Amounts deemed invested in a Stable Value Fund may not be
                transferred directly to either a Money Market Fund or a Bond
                Fund, but must first be transferred to either an Asset 
                Allocation Fund, Growth and Income Fund, Growth Fund, 
                International Fund or the Gillette Company Stock Fund and must
                remain in such Investment Fund for a period of at least 90 days.

          (iii) Elections to transfer amounts credited to Supplemental Company
                Contribution Accounts from the Gillette Company Stock Fund may
                be made only by Participants who are Retirement Eligible,
                Participants who have become Totally and Permanently Disabled,
                and Participants who have incurred a Termination of Employment
                on account of Retirement.

          (iv)  The Committee may in its discretion limit the number of 
                transfers which may be deemed made to or from any Investment 
                Fund at any time. The Committee also shall have the 
                discretionary right to suspend the availability of deemed 
                transfers among any or all of the Investment Funds at any time
                without prior notice to Participants.

          The provisions of this Section 5(d) also shall apply to former 
          employees for whom Accounts are maintained under the Plan on or 
          after January 1, 1997.

6. Payments from Accounts.
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     (a)  Except as otherwise provided in this Section, no amounts shall be
          payable under the Plan to any Participant while he is employed by the
          Company or any Participating Subsidiary. While employed, a Participant
          may request a payment of amounts credited to the Supplemental Savings
          Account maintained for such Participant on the basis of an immediate
          and heavy financial hardship for which no other resources are
          available to the Participant and following the Participant's
          withdrawal of all amounts then available for withdrawal from the
          Savings Plan. Such request shall be subject to the approval of the
          Committee or its delegate. Unless an election is made in accordance
          with Section 6(b) or (c) below or unless Section 6(d) below applies,
          all vested amounts credited to a Participant's accounts under the Plan
          shall be paid in a single lump sum as



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          soon as practicable following the termination of the Participant's
          employment with the Company and all Participating Subsidiaries, valued
          as of the close of such termination date.

     (b)  A Participant may elect to defer payment of his accounts under the
          Plan to any date subsequent to the date of the Participant's
          termination of employment with the Company and all Participating
          Subsidiaries, but not later than April 1 of the calendar year
          following the calendar year in which the Participant attains age
          70 1/2, provided (i) the Participant's termination of employment is on
          account of retirement or total and permanent disability (such terms
          having the same meanings as used under the Savings Plan), (ii) the
          value of the Participant's vested account balance under the Plan as of
          the close of the date of termination is at least $25,000, and (iii)
          the Participant's deferral election is made at least twelve months
          prior to the date of such termination. Such deferred payment shall be
          valued as of the close of the elected payment date (or the next
          following business day), and shall be made in a single lump sum as
          soon as practicable thereafter. Pending final distribution, the
          Participant's accounts shall continue to be credited or debited with
          amounts equivalent to gains and losses realized by the Investment
          Funds in which the Participant's Accounts are deemed invested from
          time to time.

     (c)  A Participant may elect to receive payment of his accounts under the
          Plan in the form of annual installments of from two to ten years
          commencing in the calendar year following the year of the
          Participant's termination of employment with the Company and all
          Participating Subsidiaries, provided (i) the Participant's termination
          of employment is on account of retirement or total and permanent
          disability (such terms having the same meanings as used under the
          Savings Plan), (ii) the value of the Participant's vested account
          balance under the Plan as of the close of the date of termination is
          at least $25,000, and (iii) the Participant's installment payment
          election is made at least twelve months prior to the date of such
          termination. Each installment payment shall be valued as of the close
          of the first business day in January of the year of commencement and
          each year thereafter, and shall be paid as soon as practicable
          thereafter. Pending final distribution, the remaining balance in the
          Participant's accounts shall continue to be credited or debited with
          amounts equivalent to gains and losses realized by the Investment
          Funds in which the Participant's Accounts are deemed invested from
          time to time.

     (d)  After an Approved or Unapproved Change in Control, upon the
          termination of this Plan or the Savings Plan or an amendment to this
          Plan or the Savings Plan which amendment adversely affects the rights
          and benefits of Participants, all unvested accounts under this Plan
          shall vest and all accounts shall be paid to the Participants.



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     (e)  In the event of the death of a Participant, whether or not then
          employed by the Company or a Participating Subsidiary, all amounts
          credited to the Participant's accounts under the Plan shall vest and
          shall be paid to the Participant's estate in a single lump sum valued
          as of the close of the date of death.

     (f)  All determinations of value of Participants' accounts under the Plan
          shall be made in accordance with the relevant provisions of the
          Savings Plan.

     (g)  All payments under the Plan shall be subject to any required
          withholding of Federal, state and local taxes.

7.   SOURCE OF PAYMENTS. All amounts payable under the Plan shall be paid by the
     Company and Participating Subsidiaries from their general assets.
     Notwithstanding the maintenance of records on its books as described in
     Section 4 above, no Participant shall have any right to or interest in any
     assets of the Company or any Participating Subsidiary other than as an
     unsecured general creditor, and no separate fund shall be established in
     which any Participant has any right or interest. The foregoing shall not
     prevent the Company or any Subsidiary from establishing a fund from which
     to satisfy its payment obligations under the Plan.

8.   PLAN AMENDMENT AND TERMINATION. The Plan may be amended or terminated by
     the Company at any time and in any manner prior to an Approved or
     Unapproved Change in Control of the Company, provided that no amendment or
     termination shall adversely affect the rights and benefits of Participants
     with respect to Compensation deferred or deducted pursuant to the Plan
     prior to such action. After an Approved or Unapproved Change in Control of
     the Company: (a) no amendment shall be made which adversely affects the
     rights and benefits of Participants with respect to Compensation deferred
     or deducted or benefits accrued pursuant to the Plan prior to such
     amendment; (b) the Plan may not be terminated or amended in a manner to
     provide less favorable prospective benefits unless all benefits under this
     Plan which are unvested become immediately vested and the account balances
     of all Participants become immediately payable and are paid to all such
     Participants; and (c) no amendment may be made with respect to any
     provision of the Plan which becomes operative upon an Approved or
     Unapproved Change in Control.

9.   NO RIGHT OF EMPLOYMENT. The adoption and operation of this Plan shall not
     create in any Participant a right of continued employment with the Company
     or any Subsidiary.

10.  ADMINISTRATION. The Plan shall be administered by the Savings Plan
     Committee appointed by the Board of Directors of the Company (the
     "Committee"), which shall have the discretionary power and authority to
     construe and interpret the provisions of the Plan, to determine the
     eligibility of employees to participate in the Plan and the amount and
     timing of payment of any benefits due under the Plan, and to determine



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     all other matters in carrying out the intended purposes of the Plan. In
     administering this Plan, including but not limited to considering appeals
     from the denial of claims for benefits and issuing decisions thereon, rules
     and procedures substantially similar to those set forth in the Savings Plan
     shall govern.

11.  NO ASSIGNMENT OF INTEREST. The interest of any Participant under the Plan
     may not be assigned, alienated, encumbered or otherwise transferred, and
     shall not be subject to attachment, garnishment, execution or levy; and any
     attempted assignment, alienation, encumbrance, transfer, attachment,
     garnishment, execution or levy shall be void and of no force or effect.

12.  CONSTRUCTION OF TERMS. Except as expressly provided in this Plan to the
     contrary, capitalized terms referenced herein shall have the same meanings
     as are applied to such terms in the Savings Plan as in effect from time to
     time.

                                  THE GILLETTE COMPANY

Date: October 28, 1996            By: Robert E. DiCenso
                                      --------------------------
                                      Robert E. DiCenso 
                                      Senior Vice President - 
                                      Personnel and Administration