GILLETTE CO
11-K, 1994-06-28
CUTLERY, HANDTOOLS & GENERAL HARDWARE
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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC. 20549

FORM  11-K

ANNUAL REPORT PURSUANT TO SECTION 15 (d) OF 
THE SECURITIES EXCHANGE ACT OF 1934


For the fiscal year ended December 31, 1993

Registration number 2-56218


	A. Full title of the plan:

ORAL-B LABORATORIES SAVINGS PLAN
One Lagoon Drive
Redwood City, CA 94065


	B. Name of the issuer of the securities held 
pursuant to the plan and the address of its principal 
executive office:

The Gillette Company
Prudential Tower Building
Boston, MA 02199



Financial Statements of the Oral-B Laboratories 
Savings Plan


	In lieu of the requirements of Items 1 through 3, 
the Oral-B Laboratories Savings Plan is filing financial 
statements and schedules prepared in accordance with 
ERISA. Pursuant to Rule 311 of Regulation S-T, the 
financial statements and schedules are being filed in 
paper format under cover of Form SE and the following 
legend will appear on the transmittal letter accompanying  
the paper format documents:

THIS PAPER FORMAT DOCUMENT IS BEING 
SUBMITTED IN ACCORDANCE WITH RULE 311 OF 
REGULATION S-T.


Exhibits 

	24	Consent of KPMG Peat Marwick to the 	
		incorporation by reference of  the Plan's 
		financial statements into Registration 	
		Statement  No. 2-93230 on Form S-8 under 
		the Securities Act of 1933.



SIGNATURES 

	Pursuant to the requirements of the Securities 
Exchange Act of 1934, the Savings Plan Committee has 
duly caused this annual report to be signed on its behalf 
by the undersigned hereunto duly authorized.


Oral-B Laboratories Savings Plan

By ROBERT E. DICENSO
Robert E. DiCenso
Senior Vice President-Administration
The Gillette Company
Date:	June 27, 1994



								
		Exhibit 24



CONSENT OF INDEPENDENT AUDITORS


The Savings Plan Committee
Oral-B Laboratories Savings Plan:

We consent to the incorporation by reference in the 
registration statement 
No. 2-93230 on Form S-8 of the Oral-B Laboratories 
Savings Plan of our report dated April 21, 1994, relating 
to the statements of net assets available for plan benefits 
and schedule of assets held for investment purposes of 
the Oral-B Laboratories Savings Plan as of December 
31, 1993 and 1992, and the related statements of 
changes in net assets available for plan benefits and 
schedule of 5% reportable transactions for each of the 
years in the three-year period ended December 31, 
1993, which report appears in the December 31, 1994 
annual report on Form 11-K of the Oral-B Laboratories 
Savings Plan.


				KPMGPEATMARWICK
				KPMG Peat Marwick	
							

Boston, Massachusetts
June 21, 1994



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