Exhibit 23
Consent of Independent Accountants
We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 2-56066, 2-85158, 33-15439, 33-35667, 333-03611 and 333-18057) and in the Prospectuses constituting part of the Registration Statements on Forms S-3 (Nos. 33-51117 and 333-45223) of Bausch & Lomb Incorporated of our report dated January 23, 2001, except as to Note 17 - Subsequent Event, which is as of February 20, 2001 appearing in the 2001 Proxy Statement of Bausch & lomb Incorporated which is incorporated in this Annual Report on Form 10-K. We also consent to the incorporation of our above report on the Financial Statement Schedule in this Annual Report on Form 10-K.
PriceweaterhouseCoopers LLP
Rochester, New York
March __, 2001
Exhibit 23
Report of Independent Accountants on
Financial Statement Schedule
To the Board of Directors of
Bausch & Lomb Incorporated
Our audits of the consolidated financial statements referred to in our report dated January 23, 2001, except as to Note 17 - Subsequent Event, which is as of Feburary 20, 2001 appearing in the 2001 Proxy Statement of Bausch & Lomb Incorporated (which report and consolidated financial statements are incorporated by reference in this Annual Report on Form 10-K) also included an audit of the financial statement schedule listed in Item 14(a)(2) of this Form 10-K. In our opinion, this financial statement schedule presents fairly, in all material respects, the information set forth therein when read in conjunction with the related consolidated financial statements.
PricewaterhouseCoopers LLP
Rochester, New York
January 23, 2001