EXHIBIT 23









CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
- --------------------------------------------------------

We consent to the incorporation by reference in Registration Statement No.
333-42859 of Merrill Lynch & Co., Inc., Merrill Lynch Preferred Capital Trust
III, Merrill Lynch Preferred Funding III, L.P., Merrill Lynch Preferred
Capital Trust IV and Merrill Lynch Preferred Funding IV, L.P. on Form S-3 of our
reports dated March 23, 2007, appearing in this Annual Report on Form 10-K of
Merrill Lynch Preferred Capital Trust III and Merrill Lynch Preferred Funding
III, L.P. for the year ended December 29, 2006.

/s/ Deloitte & Touche LLP


New York, New York
March 23, 2007