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                                                                    EXHIBIT 23.2

         CONSENT OF ARTHUR ANDERSEN LLP, INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement on Form S-4 of Johnson & Johnson of
our report dated February 7, 2001 (except for the last sentence of Note 1 and
Note 18(b), as to which the date is March 28, 2001) included in Inverness
Medical Technology, Inc.'s Form 10-K for the year ended December 31, 2000 and to
all references to our firm included in this registration statement.

/s/ ARTHUR ANDERSEN LLP

Boston, Massachusetts
August 8, 2001