EXHIBIT 23.1

             SUPPLEMENTAL REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

To Abbott Laboratories:

    We  have audited in  accordance with generally  accepted auditing standards,
the financial statements included in the Company's Annual Report incorporated by
reference in this Form  10-K, and have issued  our report thereon dated  January
14,  1994. Our audits were  made for the purpose of  forming an opinion on those
statements taken  as a  whole. Schedules  I,  V, VI,  VIII, IX,  and X  are  the
responsibility  of  the  Company's  management, are  presented  for  purposes of
complying with the Securities and Exchange Commission's rules, and are not  part
of  the basic financial  statements. These schedules have  been subjected to the
auditing procedures applied in the audits of the basic financial statements and,
in our  opinion,  fairly state  in  all  material respects  the  financial  data
required  to be set forth therein in  relation to the basic financial statements
taken as a whole.

                                                       /s/ Arthur Andersen & Co.
Chicago, Illinois,                                         ARTHUR ANDERSEN & CO.
January 14, 1994