EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We consent to the incorporation by reference in the registration statements
of Cognizant Corporation on Forms S-8 (File Nos. 333-13889, 333-14763 and
333-29995) of our reports dated February 17, 1998 on our audits of the
consolidated financial statements and financial statement schedule of Cognizant
Corporation as of December 31, 1997 and 1996 and for each of the three years in
the period ended December 31, 1997, which reports are incorporated by reference
or included in this Form 10-K.


                                               COOPERS & LYBRAND L.L.P.


New York, New York
March 18, 1998


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