EXHIBIT 23

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation of our
report dated April 16, 1994 included in this Form 11-K, into the Company's
previously filed S-8 Registration Statements for the Abbott Laboratories 1981
Incentive Stock Program (Number 2-79691), the Abbott Laboratories 1991 Incentive
Stock Program (Number 33-39798), and the Abbott Laboratories Stock Retirement
Plan and Trust (Numbers 33-26685, 33-50452 and 33-51585).



                                   /s/ Arthur Andersen & Co.


Chicago, Illinois,
  June 16, 1994