SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549


                                    FORM 10-Q



               QUARTERLY REPORT UNDER SECTION 13 OR 15 (d) OF THE

                         SECURITIES EXCHANGE ACT OF 1934


For Quarter Ended September 30, 1997               Commission File Number 1-922


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


Incorporated in Delaware                                04-1366970
(State or other jurisdiction of            (IRS Employer Identification No.)
incorporation or organization)



Prudential Tower Building, Boston, Massachusetts                     02199
(Address of principal executive offices)                          (Zip Code)

Registrant's telephone number, including area code            (617) 421-7000


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the registrant
was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.
                                             Yes  X          No


Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.


Title of each class

Common Stock, $1.00 par value

Shares Outstanding September 30, 1997 . . . . . . . . . . . . . . . 560,077,218
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                                     PAGE 1
                         PART I.  FINANCIAL INFORMATION

                  THE GILLETTE COMPANY AND SUBSIDIARY COMPANIES
                        CONSOLIDATED STATEMENT OF INCOME
                 (Millions of dollars, except per share amounts)

                                   (Unaudited)
<CAPTION>
                                                     Three Months Ended      Nine Months Ended
                                                        September 30           September 30
                                                      1997        1996       1997        1996
<S>                                                <C>         <C>        <C>         <C>
Net Sales........................................   $2,436.7    $2,365.7    $6,901.9   $6,696.7
Cost of Sales....................................      929.3       887.1     2,614.0    2,501.2
    Gross Profit.................................    1,507.4     1,478.6     4,287.9    4,195.5

Selling, General and Administrative expenses.....      932.3       970.4     2,729.3    2,803.5
    Profit from operations.......................      575.1       508.2     1,558.6    1,392.0

Non-operating Charges (Income):
  Interest income................................       (2.3)       (2.7)       (7.0)      (7.7)
  Interest expense...............................       20.8        21.0        57.7       59.5
  Exchange.......................................        3.8         2.6         9.1       23.6
  Other charges - net............................        2.2         1.6        10.4        1.1
                                                        24.5        22.5        70.2       76.5
    Income before Income Taxes ..................      550.6       485.7     1,488.4    1,315.5

Income Taxes.....................................      196.9       178.3       532.1      482.1

    Net Income...................................      353.7       307.4       956.3      833.4

Preferred Stock dividends, net of tax benefit....        1.1         1.2         3.4        3.5

Net Income Available to Common Stockholders......   $  352.6    $  306.2    $  952.9   $  829.9

Net Income per Common Share......................  $    .63    $    .55    $   1.71   $   1.50

Dividends declared per common share: Gillette ...      .215         .18        .43         .36
                                     Duracell ...        -          .29          -         .87
Average number of common shares outstanding
  (thousands)                                       560,107     553,657     558,438    552,908

<FN>

See Accompanying Notes to Consolidated Financial Statements.
/TABLE
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                                     PAGE 2

                  THE GILLETTE COMPANY AND SUBSIDIARY COMPANIES

                           CONSOLIDATED BALANCE SHEET

                                     ASSETS

                              (Millions of dollars)

<CAPTION>


                                                    September 30    December 31
                                                        1997            1996
                                                    (Unaudited)
<S>                                                 <C>            <C>
Current Assets:
     Cash and cash equivalents....................    $   99.0       $   76.9
     Short-term investments, at cost, which
        approximates market value.................         3.8            7.0
     Receivables, less allowances of $70.6
         ($80.8 at 12/31/96)......................     2,304.0        2,724.6
     Inventories:
         Raw materials and supplies...............       280.0          281.2
         Work in process..........................       206.3          161.4
         Finished goods...........................     1,171.0          915.6
           Total Inventories......................     1,657.3        1,358.2
     Deferred Income Taxes........................       286.3          359.3
     Prepaid expenses.............................       262.6          227.2
           Total Current Assets...................     4,613.0        4,753.2

Property, Plant and Equipment, at cost...........      4,829.6        4,561.2
         Less accumulated depreciation............     2,039.2        1,995.4
           Net Property, Plant and Equipment......     2,790.4        2,565.8


Intangible Assets, less accumulated amortization       2,505.3        2,626.2
Other Assets.....................................        612.9          490.1

                                                     $10,521.6      $10,435.3


<FN>

See Accompanying Notes to Consolidated Financial Statements
</TABLE>
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                                     PAGE 3

                  THE GILLETTE COMPANY AND SUBSIDIARY COMPANIES

                           CONSOLIDATED BALANCE SHEET

                      LIABILITIES AND STOCKHOLDERS' EQUITY

                              (Millions of dollars)

<CAPTION>

                                                   September 30   December 31
                                                       1997          1996
                                                    (Unaudited)
<S>                                                  <C>          <C>
Current Liabilities:
     Loans payable................................     $  719.5     $  656.7
     Current portion of long-term debt............         11.3         14.5
     Accounts payable.............................        456.0        547.3
     Accrued liabilities..........................        898.2      1,317.5
     Dividends payable............................          -          100.1
     Income taxes.................................        399.0        298.6
       Total Current Liabilities.................       2,484.0      2,934.7

Long-Term Debt...................................       1,481.9      1,490.4
Deferred Income Taxes............................         278.1        298.9
Other Long-Term Liabilities......................       1,117.0      1,190.5
Minority Interest................................          36.9         29.9

Contingent redemption value of common stock
  put option.....................................          43.0           -

Stockholders' Equity:
     8.0% Cumulative Series C ESOP Convertible
       Preferred, without par value, issued: 1997,
       155,306 shares; 1996, 157,925 shares.......         93.6         95.2
     Unearned ESOP Compensation...................        (21.2)       (25.2)
     Common stock, par value $1.00 per share:
       Authorized 1,160,000,000 shares
       Issued: 1997, 675,658,859 shares;
               1996, 671,431,800 shares...........        675.7        671.4
     Additional paid-in capital...................      1,233.2      1,158.6
     Earnings reinvested in the business..........      4,866.7      4,168.7
     Cumulative foreign currency
       translation adjustments....................       (683.2)      (521.6)
     Treasury stock, at cost:
     1997, 115,581,641 shares;l996, 115,353,687 shares (1,084.1)    (1,056.2)
         Total Stockholders' Equity...............      5,080.7      4,490.9

                                                      $10,521.6    $10,435.3

<FN>



See Accompanying Notes to Consolidated Financial Statements
/TABLE
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                                     PAGE 4
                  THE GILLETTE COMPANY AND SUBSIDIARY COMPANIES
                      CONSOLIDATED STATEMENT OF CASH FLOWS
                              (Millions of dollars)
                                   (Unaudited)
<CAPTION>
                                                       Nine Months Ended
                                                          September 30
                                                       1997          1996
<S>                                                  <C>          <C>
Operating Activities
     Net income                                       $  956.3     $  833.4
     Adjustments to reconcile net income to net
     cash provided by operating activities:
       Depreciation and amortization                     311.0        284.5
       Other                                             (17.0)        (1.5)
       Changes in assets and liabilities, net of
       effects from acquisition of businesses:
         Accounts receivable                             286.3        195.5
         Inventories                                    (357.1)      (320.9)
         Accounts payable and accrued liabilities       (417.8)      (228.4)
         Other working capital items                      95.6         (4.3)
         Other non-current assets and liabilities       (107.5)        21.6
           Net cash provided by operating activities     749.8        779.9
Investing Activities
     Additions to property, plant & equipment           (609.2)      (521.0)
     Disposals of property, plant & equipment             35.5         35.4
     Acquisition of businesses, less cash acquired        (3.0)      (159.5)
     Other                                                 6.5        (23.6)
           Net cash used in investing activities        (570.2)      (668.7)
Financing Activities
     Purchase of Treasury Stock                          (28.9)       (11.4)
     Proceeds from sale of put options                     2.2          -
     Proceeds from exercise of stock option and
       purchase plans                                    118.8         46.4
     Decrease in long-term debt                           (4.2)      (160.6)
     Increase in loans payable                           104.8        378.4
     Dividends paid                                     (344.1)      (334.3)
           Net cash used in financing activities        (151.4)       (81.5)
Effect of Exchange Rate Changes on Cash                   (6.1)       (13.8)

Increase in Cash and Cash Equivalents                     22.1         15.9
Cash and Cash Equivalents at Beginning of Year            76.9         81.6

Cash and Cash Equivalents at End of Quarter           $   99.0     $   97.5

Supplemental disclosure of cash paid for:
     Interest                                         $   77.5     $   67.4
     Income taxes                                     $  331.1     $  312.4
Non-cash investing and financing activities:
  Acquisition of businesses:
    Fair value of assets acquired                    $    3.0     $  191.0
    Cash paid                                             3.0        159.5
      Liabilities assumed                            $     -      $   31.5
<FN>
See Accompanying Notes to Consolidated Financial Statements
/TABLE
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                  THE GILLETTE COMPANY AND SUBSIDIARY COMPANIES
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Accounting Comments
Reference is made to the registrant's 1996 annual report to stockholders, which
contains, at pages 24 through 39, financial statements and the notes thereto,
which are incorporated by reference in the registrant's annual report on Form
10-K for the year ended December 31, 1996.

For interim reporting purposes, advertising expenses are charged to operations
as a percentage of sales based on estimated sales and advertising expense for
the full year.

With respect to the financial information for the interim periods included in
this report, which is unaudited, the management of the Company believes that
all adjustments necessary to a fair presentation of the results for such
interim periods have been included.

Recent Accounting Pronouncements
In 1997, the Financial Accounting Standards Board issued SFAS No. 128, "Earnings
per Share."  The statement is effective for periods ending after December 15,
1997, and will be adopted by The Gillette Company at the end of the fiscal year
1997.  The adoption of this statement will not have a material impact on
reported net income per common share.

In 1997, the Financial Accounting Standards Board issued SFAS No. 129,
"Disclosure of Information about Capital Structure."  The statement is effective
for periods ending after December 15, 1997.  This statement will have no impact
on disclosures within the financial statements.

In 1997, the Financial Accounting Standards Board issued SFAS No. 130,
"Reporting Comprehensive Income," which establishes standards for reporting and
display of comprehensive income and its components.  The statement is effective
for fiscal years beginning after December 15, 1997, and will be adopted by The
Gillette Company for fiscal year 1998.

In 1997, the Financial Accounting Standards Board issued SFAS No. 131,
"Disclosures about Segments of an Enterprise and Related Information."  The
statement is effective for periods beginning after December 15, 1997, and will
be adopted by The Gillette Company for fiscal year 1998.  Current financial
statements are presented substantially in accordance with SFAS No. 131.

Merger Related Costs
In conjunction with the 1996 merger with Duracell International Inc., the
Company recorded, in the fourth quarter of 1996, a charge to operating expenses
of $413 million ($283 million after taxes or $.51 per common share) for direct
and other merger-related costs pertaining to the merger transaction and certain
restructuring programs.

Merger transaction costs consist primarily of fees for investment bankers,
attorneys, accountants, financial printing and other related charges. Restruct-
uring costs include severance and outplacement of terminated employees and exit
costs.  Exit costs include activities such as cancellation of lease agreements
and distributor contracts, and the writeoff of unutilized fixed assets.

Restructuring activities primarily relate to the consolidation of distribution
and administrative functions, which will result in the phased reduction of
approximately 1,700 employees.  Through September 30, 1997, the reductions total
828 employees.
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                  THE GILLETTE COMPANY AND SUBSIDIARY COMPANIES
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS



Activity through September 30, 1997 follows:
                              1996             Charges
(Millions of dollars)       Provision          to Date            Balance
Merger Transaction Costs    $ 65.0            $ 60.8             $  4.2

Restructuring Costs
  Employee Severance         165.9              42.8              123.1
  Exit Costs                 182.1              92.4               89.7

Total                       $413.0            $196.0             $217.0


Share Repurchase Program
On September 18, 1997, the Company's Board of Directors authorized a share
repurchase program to take place over the next two years.  The Company plans to
purchase up to 25 million shares over the two-year period in the open market or
in privately negotiated transactions, depending on market conditions and other
factors.
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                                     PAGE 7
           MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                            AND RESULTS OF OPERATIONS

Results of Operations
       In reviewing the following analysis, it should be understood that results
       for any interim period are not necessarily indicative of the results for
       the entire year.  For Duracell's foreign operations, reference to the
       current year includes periods ending August 31, 1997, and for the prior
       year periods ending September 30, 1996.

       Third Quarter 1997 versus 1996
       Sales for the quarter ended September 30, 1997, were $2.44 billion, a
       gain of 3% over the same quarter of the prior year.  This growth was
       attributable to a 6% increase in volume and new products, as well as a 1%
       increase in prices, while the effect of unfavorable exchange rates
       depressed sales by 4%.  Sales of domestic operations were marginally
       below those of the prior year.  Sales in foreign operations were higher
       as sharp increases in the AMEE markets, which include Africa, the Middle
       East, Eastern Europe and India, were partially offset by the continued
       sluggish economic conditions in Germany, Japan and some Latin American
       markets.

       Sales of blade and razor products were virtually unchanged from those of
       the prior year, while profits were notably higher.  The AMEE markets had
       significant sales and profit increases in the third quarter, offset by
       European results which were affected by exchange.  The Gillette Sensor
       franchise continues to grow as older blade products decline.

       Sales of Duracell products rose considerably and profits were sharply
       above those of the prior year, particularly in AMEE and Asia Pacific
       markets, aided somewhat by the acquisition in South Korea in October
       1996.  Excluding the acquisition, sales were well above the prior year
       and profits were up sharply.

       Braun product sales were slightly below prior year due to continuing
       adverse economic conditions in Japan and Germany, combined with
       unfavorable exchange in Japan and Europe.  Profits decreased
       significantly, due primarily to sales mix, particularly lower sales in
       the highly profitable electric shaver line.

       Sales of toiletries and cosmetics equalled those of the prior year, while
       profits were significantly higher.  The continuing expansion of the
       Gillette Series male grooming line, the success of Satin Care female
       products, and the growth of clear deodorant/antiperspirant products
       contributed to these results.  Jafra sales continued to improve in
       Mexico, with a substantial increase over the prior year.  Offsetting the
       gains were unmatched 1996 sales of Unisa, which was divested in 1996, and
       lower sales of White Rain in the United States.

       Sales of stationery products were slightly below those of 1996, as
       international sales were somewhat lower and sales in the United States
       were virtually unchanged.  Profits were substantially higher versus the
       prior year.

       Sales of Oral-B products in the third quarter rose appreciably over those
       of the prior year.  This gain is attributable to strong growth in North
       America and the success of new products in other major markets.  Profits
       were sharply higher, due to increased sales and lower product costs.
<PAGE>
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                                     PAGE 8
           MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                            AND RESULTS OF OPERATIONS

   Nine Months 1997 versus 1996
   Sales for the nine months ended September 30, 1997, were $6.90 billion, an
   increase of 3% over the same period of the prior year.  This growth was
   attributable to a 5% increase in volume and new products, as well as a 1%
   increase in prices, while the effect of unfavorable exchange rates depressed
   sales by 3%.  Sales of domestic operations were virtually unchanged versus
   those of the prior year.  Sales in foreign operations advanced as sharp
   increases in the AMEE markets, led by excellent performances in the Former
   Soviet Union, Eastern Europe, Poland and India, combined with higher sales
   in Latin America, were partially offset by the continued sluggish economic
   conditions in Germany and Japan.

   Sales of blade and razor products showed little change versus those of the
   prior year, and profits were well above those of a year earlier due to
   considerable increases in the United States as well as significant growth in
   AMEE and Latin America markets.  These increases reflect the continued
   growth and expansion of the Gillette Sensor franchise, including SensorExcel
   and SensorExcel for Women.

   Sales of Duracell products were considerably higher and profits were
   substantially higher than those of the prior year, particularly in AMEE and
   Asia Pacific markets, aided by the acquisitions in South Africa and South
   Korea.  Excluding these acquisitions, sales were higher than prior year and
   profits were up sharply.

   Braun product sales were marginally lower and profits were considerably
   below those of a year earlier due to continuing adverse economic conditions
   in Japan and Germany, combined with unfavorable exchange in Japan and
   Europe.  Braun's fourth quarter, which ended September 30, 1997, will show
   modest sales growth and strong profit growth.

   Sales of toiletries and cosmetics were modestly above those of the prior
   year and profits were significantly higher.  The continuing expansion of the
   Gillette Series male grooming line, the success of Satin Care female
   products, and the growth of clear deodorant/antiperspirant products
   contributed to this increase.  Jafra sales were slightly below prior year,
   as softness in the United States and Germany was partially offset by strong
   increases in Mexico.

   Sales of stationery products were marginally below those of 1996, due to
   reductions in the United States and Europe.  Profits were substantially
   above those of prior year.

   Sales of Oral-B products for nine months rose sharply over those of the
   prior year, due to increases in all major geographies.  This gain is
   attributable to increased volume in North America and the success of new
   products in other major markets.  Profits were substantially higher, due to
   increased sales and lower product costs.
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                                     PAGE 9
           MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                            AND RESULTS OF OPERATIONS


   The approximate percentages of consolidated net sales for each of the
   Company's business segments are set forth below.

                     Blades  Toiletries
                       &         &       Stationery   Braun     Oral-B  Duracell
    Period           Razors  Cosmetics    Products   Products  Products Products
    Nine Months 1997  29%      15%           9%        17%        6%      24%
    Nine Months 1996  30%      15%           9%        18%        6%      22%

   Gross profit was $4.29 billion, an increase of $92 million, or 2%, from 1996.
   The gross profit percentage of sales was 62.1%, marginally below the 62.7%
   for the same period in 1996, due to product mix.

   Selling, general and administrative expenses decreased by $74 million, or
   3%.  Combined advertising and sales promotion expense decreased 2% versus
   the prior year.  Spending on research and development increased 2%, while
   other marketing and administrative expenses decreased 4%.

   Profit from Operations was $1.56 billion, up 12% from $1.39 billion a year
   earlier.  Profit from operations increased considerably in the United States
   and was appreciably above the prior year in foreign operations.

   Net interest expense was somewhat lower, while net exchange losses and the
   effective tax rate were lower through nine months.

   Net income of $956 million increased 15%, compared with $833 million in
   1996.  Net income per common share of $1.71 increased 14% over the $1.50
   reported a year earlier.
                                   * * * * * *

  Interim financial results may also be viewed on an organizational basis.  For
  this purpose, operating profits from major operational units are reported
  before net corporate headquarters expense, net interest expense, exchange
  losses and income taxes.

  Sales of the Gillette North Atlantic Group in the quarter were moderately
  below and for the nine months were marginally below the corresponding periods
  of a year ago.  Operating profits in the quarter were slightly below those of
  last year and were somewhat higher for the nine months.

  Sales of the Duracell North Atlantic Group were higher for the quarter and
  nine months, while profits were markedly higher for both periods.

  The International Group had excellent growth in sales and profits for the
  third quarter and for the nine months.

  Sales of the Diversified Group in the quarter were virtually unchanged while
  profits were significantly below the prior year.  For the nine months, sales
  were little changed and profits were somewhat lower.
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                                     PAGE 10
           MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                            AND RESULTS OF OPERATIONS


Financial Condition
     Net cash provided by operating activities for the nine months ended
     September 30, 1997, amounted to $750 million, compared with $780 million
     in the same period last year.  The decrease versus a year ago is primarily
     due to cash expenses related to the 1996 Duracell merger provision.

     Net debt (total debt, net of associated swaps, less cash and short-term
     investments) at September 30, 1997, amounted to $2.05 billion, compared to
     $2.08 billion at year end 1996.  The Company's current ratio at September
     30, 1997, was 1.86, compared to 1.62 at December 31, 1996.

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                                     PAGE 11
                          PART II.   OTHER INFORMATION


Item 1.  Legal Proceedings
  The Company is subject, from time to time, to legal proceedings and claims
  arising out of its business, which cover a wide range of matters, including
  antitrust and trade regulation, product liability, contracts, environmental
  issues, patent and trademark matters  and taxes.  Management, after review
  and consultation with counsel, considers that any liability from all of
  these legal proceedings and claims would not materially affect
  the consolidated financial position, results of operations or liquidity of the
  Company.


Item 5.  Other Information

  Forward-Looking Statements

      From time to time, the Company may make statements which constitute or
      contain "forward-looking" information as that term is defined in the
      Private Securities Litigation Reform Act of 1995 (the "Act") or by the
      Securitites and Exchange Commission in its rules, regulations and
      releases.  The Company cautions investors that any such forward-looking
      statements made by the Company are not guarantees of future performance
      and that actual results may differ materially from those in the forward-
      looking statements.  The following are some of the factors that could
      cause actual results to differ materially from estimates contained in the
      Company's forward-looking statements:  the pattern of the Company's sales,
      including variations in sales volume within periods, which makes forward-
      looking statements about sales and earnings difficult and may result in
      variance of actual results from those contained in statements made at any
      time prior to the period's close; vigorous competition within the
      Company's product markets, including pricing and promotional, advertising
      or other activities in order to preserve or gain market share, the timing
      of which cannot be foreseen by the Company; the Company's reliance on the
      development of new products and the inherent risks associated with new
      product introductions, including uncertainty of trade and customer
      acceptance and competitive reaction; the costs and effects of
      unanticipated legal and administrative proceedings; the impacts of unusual
      items resulting from ongoing evaluations of business strategies, asset
      valuations and organizational structure; historically, almost two-thirds
      of the Company's sales having been made outside the United States, making
      forward-looking statements more difficult; and the possibility of one or
      more of the global markets in which the Company competes being impacted by
      variations in political, economic or other factors, such as currency
      exchange rates, inflation rates, recessionary or expansive trends, tax
      changes, legal and regulatory changes or other external factors over which
      the Company has no control.
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                                     PAGE 12
Item 6 (a)     Exhibits
  Exhibit 10   Amended and Restated Credit Agreement dated as of October 20,
               1997, among The Gillette Company, Morgan Guaranty Trust Company
               of New York, as agent, and a syndicate of domestic and foreign
               banks, filed herewith.

<TABLE>
  Exhibit 11
                  THE GILLETTE COMPANY AND SUBSIDIARY COMPANIES

                 STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS
       (Millions of dollars, except per share amounts; shares in millions)

                                                     Nine Months Ended September 30
                                                       1997                 1996
<S>                                                  <C>                   <C>
Net Income Per Common Share-Assuming No Dilution
     Net income as reported.......................  $  956.3             $  833.4
     Less:  Preferred Stock Dividends, net of tax
            benefit...............................      (3.4)                (3.5)
     Net Income available to Common Shareholders..  $  952.9             $  829.9

     Average common shares outstanding............       558.4                552.9

     Reported net income per common share.........    $   1.71             $   1.50

Net Income Per Common Share-Assuming Full Dilution
     Net Income available to Common Shareholders
       (As Above).................................  $  952.9             $  829.9
     Add: Series C ESOP Preferred Stock Dividend,
       net of tax benefit.........................       3.4                  3.5
     Add(Deduct): Add'l ESOP Costs, net of tax benefit     .1                  (.7)
     Adjusted Net Income available to Common Share-
       holders....................................  $  956.4             $  832.7

     Average common shares outstanding (as above).       558.4                552.9
     Add:  Conversion of Series C ESOP Preferred
           Stock..................................       6.3                  6.4
           Net additional common shares upon
           exercise of stock options..............       9.1                 10.5

     Adjusted average common shares outstanding...     573.8                569.8

     Net Income per Common Share -
       assuming full dilution.....................    $   1.67             $   1.46


</TABLE>

  Exhibit 27  Financial Data Schedule filed herewith.

Item 6 (b).  Reports on Form 8-K

     The Company filed a current report on Form 8-K on September 22, 1997,
     which referred to an announcement by the company on September 19, 1997,
     of a plan to repurchase up to 25 million shares of its common stock on
     the open market or in privately negotiated transactions over a two-year
     period.<PAGE>
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                                     PAGE 13
                                    SIGNATURE






                                   SIGNATURES



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, thereunto duly authorized.

                                              THE GILLETTE COMPANY
                                                  (Registrant)






CHARLES W. CRAMB

Charles W. Cramb
Senior Vice President-Finance,
Chief Financial Officer and
Principal Accounting Officer
October 28, 1997





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