Exhibit 23.1



                      CONSENT OF INDEPENDENT ACCOUNTANTS



     We  hereby consent to the incorporation by reference in this Registration
Statement on  Form S-8 of our reports dated January 25, 1999 relating to the 
financial statements and financial statement schedule, which appear in Warner-
Lambert  Company's Annual Report on Form 10-K, as amended, for the year ended 
December 31, 1998.


/s/PricewaterhouseCoopers LLP
________________________________
PricewaterhouseCoopers LLP
Florham Park, New Jersey
May 17, 1999