Exhibit 15

Deloitte.	Deloitte & Touche LLP
	50 Fremont Street San Francisco, CA 94105-2230 USA Tel: +1 415 783 4000 Fax: +1 415 783 4329 www. deloitte.com

The Gap, Inc.

Two Folsom Street

San Francisco, California 94105

We have made a review, in accordance with the standards of the Public Company Accounting Oversight Board (United States) of the unaudited interim financial information of The Gap, Inc. and subsidiaries for the periods ended October 30, 2004 and November 1, 2003, as indicated in our report dated December 3, 2004; because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended October 30, 2004, is incorporated by reference on Form S-8 in Registration Statements No. 2-72586, No. 2-60029, No. 33-39089, No. 33-40505, No. 33-54686, No. 33-54688, No. 33-54690, No. 33-56021, No. 333-00417, No. 333-12337, No. 333-36265, No. 333-68285, No. 333-72921, No. 333-76523, No. 333-47508, No. 333-59292, No. 333-88470, No. 333-90414, No. 333-103128, and No. 333-105934.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ Deloitte & Touche LLP

San Francisco, California

December 3, 2004

   Member of

Deloitte Touche Tohmatsu