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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 AlovaaVyAFMhLPOBiPZVoim8jO0YEEgfP/xLs69Khmyt9kqJrKxqmWEq3TYSIQbh
 9tMfKiOjJy3P1EVuDID9qg==

<SEC-DOCUMENT>0000041499-05-000001.txt : 20050208
<SEC-HEADER>0000041499-05-000001.hdr.sgml : 20050208
<ACCEPTANCE-DATETIME>20050208163116
ACCESSION NUMBER:		0000041499-05-000001
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050207
FILED AS OF DATE:		20050208
DATE AS OF CHANGE:		20050208

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GILLETTE CO
		CENTRAL INDEX KEY:			0000041499
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				041366970
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		PRUDENTIAL TOWER BLDG
		STREET 2:		SUITE 4800
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		6174217000

	MAIL ADDRESS:	
		STREET 1:		PRUDENTIAL TOWER BLDG
		STREET 2:		SUITE 4800
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GILLETTE SAFETY RAZOR CO
		DATE OF NAME CHANGE:	19660911

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			DEROMEDI ROGER K
		CENTRAL INDEX KEY:			0001189715

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00922
		FILM NUMBER:		05584391

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		9176632256

	MAIL ADDRESS:	
		STREET 1:		ALTRIA GROUP INC
		STREET 2:		120 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>der133.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-02-07</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000041499</issuerCik>
        <issuerName>GILLETTE CO</issuerName>
        <issuerTradingSymbol>G</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001189715</rptOwnerCik>
            <rptOwnerName>DEROMEDI ROGER K</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>THE GILLETTE COMPANY</rptOwnerStreet1>
            <rptOwnerStreet2>800 BOYLSTON STREET</rptOwnerStreet2>
            <rptOwnerCity>BOSTON</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>02199</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Phantom Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-02-07</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>752.56</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>49.83</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F1"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common stock $1 par</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>752.56</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4437.16</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The phantom stock units become payable in cash upon the reporting person's termination of service as a director.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: William J. Mostyn as Attorney in Fact</signatureName>
        <signatureDate>2005-02-08</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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