May 8, 2019

Matthew R. McGrew
Executive Vice President and Chief Financial Officer
Danaher Corporation
2200 Pennsylvania Avenue, N.W., Suite 800W
Washington, D.C. 20037-1701

       Re: Danaher Corporation
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed February 21, 2019
           Form 10-Q for the Quarterly Period Ended March 29, 2019
           Filed April 18, 2019
           File No. 001-08089

Dear Mr. McGrew:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-Q for the Quarterly Period Ended March 29, 2019

Note 11. Income Taxes, page 20

1.    You disclose that the IRS has proposed significant adjustments to your
taxable income for
      the years 2012 through 2015 with respect to the deferral of tax on
certain premium income
      related to your self-insurance programs. Please explain to us the nature
of the premium
      income and how this is reflected in your financial statements. Also, tell
us whether your
      unrecognized tax benefits include any amounts for the proposed
adjustments. We note the
      significant increase in your unrecognized tax benefits on page 100 of
your Form 10-K for
      the year ended December 31, 2018. Refer to ASC 740-10-50.
 Matthew R. McGrew
Danaher Corporation
May 8, 2019
Page 2
Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Income Taxes, page 37

2.       Please explain to us the nature of and amounts related to each of the
discrete tax charges
         that resulted in the significant increase in your effective tax rate
in the three months ended
         March 29, 2019. Refer to ASC 740-270-50.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

        You may contact Michael Fay at 202-551-3812 or Brian Cascio, Accounting
Branch
Chief, at 202-551-3676 with any questions.



FirstName LastNameMatthew R. McGrew                             Sincerely,
Comapany NameDanaher Corporation
                                                                Division of
Corporation Finance
May 8, 2019 Page 2                                              Office of
Electronics and Machinery
FirstName LastName