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
December  4, 1996