EXHIBIT 23.(C)

                     [LETTERHEAD OF DAVIS POLK & WARDWELL]
    
                                       September 8, 1995     

Pitney Bowes Credit Corporation
201 Merritt Seven
Norwalk, Connecticut 06856-5151

                Re:     Pitney Bowes Credit Corporation
                        $750,000,000 Aggregate Principal
                        Amount of Debt Securities
                        --------------------------------

Ladies and Gentlemen:
    
        We hereby consent to the use of our name under the caption "Validity of
Debt Securities" in the Prospectus contained in the Registration Statement on
Form S-3 of Pitney Bowes Credit Corporation. The issuance of such a consent does
not concede that we are an "Expert" for purposes of the Securities Act of 1933,
as amended.     

                                       Very truly yours,

                                       /s/ Davis Polk & Wardwell