1
 
                                                                    EXHIBIT 23.1
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
     We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 33-16590, 33-25586, 33-25587, 33-32521, 33-38241,
33-45010, 33-87490, 33-87492, 33-87496, 33-62463, and 33-62465) of Nellcor
Puritan Bennett Incorporated of our report dated July 31, 1996, appearing on
page 47 of the Annual Report to Stockholders which is incorporated in this
Annual Report on Form 10-K for the year ended July 7, 1996.
 
PRICE WATERHOUSE LLP
 
San Francisco, California
October 4, 1996