Exhibit 23.1


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the
incorporation by reference in this registration statement of: (i) our
supplemental report dated January 14, 1999, included in the Abbott
Laboratories Annual Report on Form 10-K for the year ended December 31, 1998
and (ii) our report dated January 14, 1999, incorporated by reference in the
Abbott Laboratories Annual Report on Form 10-K for the year ended December
31, 1998 and to all references to our firm in the registration statement.

                                         /s/ Arthur Andersen LLP
                                         -----------------------
                                         ARTHUR ANDERSEN LLP


Chicago, Illinois
December 17, 1999