Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the following Registration Statements of Merrill Lynch & Co., Inc. and subsidiaries (“Merrill Lynch”) of our reports dated February 23, 2009, relating to the consolidated financial statements and the related financial statement schedule of Merrill Lynch (which reports express an unqualified opinion on those financial statements, and include explanatory paragraphs regarding (1) the changes in accounting methods in 2007 relating to the adoption of Statement of Financial Accounting Standards No. 157, “Fair Value Measurements,” Statement of Financial Accounting Standards No. 159, “The Fair Value Option for Financial Assets and Financial Liabilities — Including an amendment of FASB Statement No. 115,”and FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes, an Interpretation of FASB Statement No. 109” and (2) Merrill Lynch becoming a wholly-owned subsidiary of Bank of America Corporation on January 1, 2009), and the effectiveness of Merrill Lynch’s internal control over financial reporting (which report expresses an adverse opinion on the effectiveness of the Company’s internal control over financial reporting because of material weaknesses), appearing in this Annual Report onForm 10-K of Merrill Lynch for the year ended December 26, 2008.
Filed onForm S-3:
Debt Securities, Warrants, Common Stock, Preferred Securities,and/or Depositary Shares:
Registration StatementNo. 33-54218
Registration StatementNo. 2-78338
Registration StatementNo. 2-89519
Registration StatementNo. 2-83477
Registration StatementNo. 33-03602
Registration StatementNo. 33-17965
Registration StatementNo. 33-27512
Registration StatementNo. 33-33335
Registration StatementNo. 33-35456
Registration StatementNo. 33-42041
Registration StatementNo. 33-45327
Registration StatementNo. 33-45777
Registration StatementNo. 33-49947
Registration StatementNo. 33-51489
Registration StatementNo. 33-52647
Registration StatementNo. 33-55363
Registration StatementNo. 33-60413
Registration StatementNo. 33-61559
Registration StatementNo. 33-65135
Registration StatementNo. 333-13649
Registration StatementNo. 333-16603
Registration StatementNo. 333-20137
Registration StatementNo. 333-25255
Registration StatementNo. 333-28537
Registration StatementNo. 333-42859
Registration StatementNo. 333-44173
Registration StatementNo. 333-59997
Registration StatementNo. 333-68747
Registration StatementNo. 333-38792
Registration StatementNo. 333-52822
Registration StatementNo. 333-83374
Registration StatementNo. 333-97937
Registration StatementNo. 333-105098
Registration StatementNo. 333-109802
Registration StatementNo. 333-122639
Registration StatementNo. 333-132911
Medium Term Notes:
Registration StatementNo. 2-96315
Registration StatementNo. 33-03079
Registration StatementNo. 33-05125
Registration StatementNo. 33-09910
Registration StatementNo. 33-16165
Registration StatementNo. 33-19820
Registration StatementNo. 33-23605
Registration StatementNo. 33-27549
Registration StatementNo. 33-38879
/s/ Deloitte & Touche LLP
New York, New York
February 23, 2009