CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the registration statement of
Merrill Corporation on Forms S-8 (File No. 33-46275 and File No. 33-52623) of
our report dated November 22, 1993, except as to Notes 8 and 10, for which the
date is December 31, 1993, on our audit of the financial statements of May
Printing Company as of September 30, 1993, and for the nine-month period ended
September 30, 1993, which report is included in Form 8-K/A.



                                       Coopers & Lybrand

Minneapolis, MN
March 21, 1994