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. 33-4049, 33-38725, 33-55692 and
333-04353) of Warner-Lambert Company of our report dated January 26, 1998
appearing on page 47 of Warner-Lambert Company's 1997 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 18 of this Form 10-K.
 
                                          PRICE WATERHOUSE LLP
 
4 Headquarters Plaza North
Morristown, New Jersey 07962
March 24, 1998