CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 5, 1999 relating to the
financial statements, which appears in the 1998 Annual Report to Shareholders of
Popular, Inc., which is incorporated by reference in Popular, Inc.'s Annual
Report on Form 10-K for the year ended December 31, 1998. We also consent to the
incorporation by reference in the Registration Statement of our report dated
March 29, 1999 relating to the financial statements, which appears in the Annual
Report of the Popular Leasing & Rental, Inc. Retirement & Savings Plan on Form
11-K for the year ended December 31, 1997.



/s/ PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP



San Juan, Puerto Rico
June 7, 1999