Exhibit 23.1
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
  We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated July 31, 1996 appearing on page F-2
of DePuy, Inc.'s Registration Statement on Form S-1 (Registration No. 333-
09345) as filed with the Securities and Exchange Commission on October 30,
1996.
 
PRICE WATERHOUSE LLP
 
Indianapolis, Indiana
October 31, 1996