Exhibit 23


                      CONSENT OF INDEPENDENT ACCOUNTANTS



     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated January 25, 1999 relating to the
financial statements, which appears in the 1998 Annual Report to Shareholders
of Warner-Lambert Company, which is incorporated by reference in Warner-
Lambert Company's Annual Report on Form 10-K, as amended, for the year ended
December 31, 1998.  We also consent to the incorporation by reference of our
report dated January 25, 1999 relating to the Financial Statement Schedule,
which appears in such Annual Report on Form 10-K, as amended.  We also
consent to the incorporation by reference in the Registration Statement of
our report dated May 19, 1999 relating to the financial statements, which
appears in the Annual Report of the Warner Lambert Company Savings and Stock
Plan on Form 11-K for the year ended December 31, 1998.  We also consent to
the incorporation by reference in the Registration Statement of our report
dated May 19, 1999 relating to the financial statements, which appears in the
Annual Report of the Warner Lambert Company Savings and Stock Plan for
Colleagues in Puerto Rico on Form 11-K for the year ended December 31, 1998.



/s/PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
Florham Park, New Jersey
November 1, 1999