Exhibit 23.1



               Consent of Independent Accountants


     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 16, 2000 relating to the
financial statements, which appear in the 1999 Annual Report to Stockholders of
Baxter International Inc., which is incorporated by reference in Baxter
International Inc.'s Annual Report on Form 10-K for the year ended December 31,
1999. We also consent to the incorporation by reference of our report dated
February 16, 2000 relating to the financial statement schedule, which appears in
such Annual Report on Form 10-K. Further, we also consent to the reference to us
under the heading "Independent Accountants" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
Chicago, Illinois
January 17, 2001