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. and Registration Statement
No. 333-44173 of Merrill Lynch & Co., Inc., Merrill Lynch Preferred Capital
Trust IV, Merrill Lynch Preferred Funding IV, L.P., Merrill Lynch Preferred
Capital Trust V and Merrill Lynch Preferred Funding V, L.P. on Forms S-3 of our
reports dated March 25, 2008, appearing in this Annual Report on Form 10-K of
Merrill Lynch Preferred Capital Trust IV and Merrill Lynch Preferred Funding IV,
L.P. for the year ended December 28, 2007.

/s/ Deloitte & Touche LLP


New York, New York
March 25, 2008