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-3 (Registration Nos.
33-4049, 33-38725, 33-55692, 333-04353 and 333-51533) and to the incorporation
by reference in the Registration Statements on Form S-8 (Registration Nos.
33-21123, 33-28375, 33-12209, 33-49244, 33-57918 and 333-19311) of
Warner-Lambert Company of our report dated January 25, 1999, which appears on
page 46 of Warner-Lambert Company's 1998 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.
 
                                          PRICEWATERHOUSECOOPERS LLP
 
400 Campus Drive
Florham Park, New Jersey 07932
March 12, 1999