EXHIBIT 23.1



                        CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Prospectus 
constituting part of this Registration Statement on Form S-3 of our report 
dated February 14, 1996, which appears on page 45 of the 1995 Annual Report 
to Stockholders of Baxter International Inc. (Baxter), which is incorporated 
by reference in Baxter's Annual Report on Form 10-K for the year ended 
December 31, 1995. We also consent to the incorporation by reference of our 
report on the Financial Statement Schedule, which appears on page 15 of such 
Annual Report on Form 10-K. We also consent to the reference to us under the 
heading "Experts" in such Prospectus.



PRICE WATERHOUSE LLP
Chicago, Illinois
December 30, 1996