EXHIBIT 23.1
                                ____________
                       CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated August 26, 1996 (except Note D, as to which the date
is April 10, 1997) in Amendment No. 2 to the Registration Statement (Form
S-3 No. 333-20797) and related Prospectus of Paychex, Inc. for the
registration of 176,816 shares of its common stock.  Our report on the
financial statements incorporated by reference into Paychex, Inc.'s Annual
Report (Form 10-K) is no longer applicable as the financial statements
incorporated by reference in that Form 10-K have been superseded as a result
of a business combination accounted for as a pooling of interests, which was
consummated after the balance sheet date.  Pursuant to Rule 412 of
Regulation C, because such financial statements have been superseded they
are not deemed in their unmodified form to constitute part of this
Registration Statement.

                                                /s/ Ernst & Young LLP

May 21, 1997