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March 15, 1994

Securities and Exchange Commission
Operations Center, Stop 0-7
6432 General Green Way
Alexandria, Virginia  22312

          Re: Kimberly-Clark Corporation; Registration
              Statement on Form S-3;
              Registration No. 33-52343 (Mississippi Business
              Finance Corporation Industrial Development
              Revenue Bonds, Series 1994 (Kimberly-Clark
              Corporation Project))

Gentlemen:

In accordance with Rule 477 under the Securities Act of 1933
(the "Securities Act"), Kimberly-Clark Corporation (the
"Registrant") hereby applies for withdrawal of the above-
referenced registration statement and requests that the
Commission find such withdrawal to be consistent with the
public interest and the protection of investors and consent
thereto.

After a series of discussions and correspondence between
counsel for the Registrant and counsel for Goldman, Sachs &
Co., the underwriter of the proposed bond offering, on the one
hand, and Messrs. Barry Summer and Andrew Petillon of the
Staff, on the other hand, the Registrant has determined that
given its time constraints and prevailing conditions in the
bond market, a public offering of the bonds is no longer
practicable.  

Pursuant to Rule 477(c) under the Securities Act, please issue
a withdrawal order for the above-referenced registration
statement.  In order for us to confirm the granting of such
order, please fax a copy of such order to David M. Dolan,
counsel to the Registrant, at (214) 830-1578.

Thank you.

Very truly yours,

/s/ O. George Everbach
- ----------------------

O. George Everbach

OGE/dmd

cc:       Barry Summer, Esq.
          Andrew Petillon, Esq.

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