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 appears in
Warner-Lambert Company's Annual Report on Form 10-K, as amended, for the 
year ended December 31. 1998.


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