EXHIBIT 23
 
              WARNER-LAMBERT COMPANY AND CONSOLIDATED SUBSIDIARIES
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
     We  hereby consent  to the incorporation  by reference  in the Prospectuses
constituting part of the Registration Statements on Form S-8 (Registration  Nos.
33-21123,   2-86826,  33-17584,  33-28375,   33-12209,  33-49244,  33-57918  and
333-19311) and on Form S-3  (Registration Nos. 333-04353, 33-4049, 33-38725  and
33-55692)  of  Warner-Lambert  Company  of our  report  dated  January  27, 1997
appearing  on  page  40  of  Warner-Lambert  Company's  1996  Annual  Report  to
Shareholders  which is incorporated in this Annual  Report on Form 10-K. We also
consent to  the  incorporation by  reference  of  our report  on  the  Financial
Statement Schedule, which appears on page 16 of this Form 10-K.
 
                                          PRICE WATERHOUSE LLP
 
4 Headquarters Plaza North
Morristown, New Jersey 07962
March 20, 1997