EXHIBIT 23(a)



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated June 22, 2005 relating to the
financial statements, management's assessment of the effectiveness of internal
control over financial reporting and the effectiveness of internal control over
financial reporting, which appears in the 2005 Annual Report to Shareholders of
Brown-Forman Corporation and Subsidiaries, which is incorporated by reference in
Brown-Forman Corporation and Subsidiaries' Annual Report on Form 10-K for the
year ended April 30, 2005. We also consent to the incorporation by reference of
our report dated June 22, 2005 relating to the financial statement schedule,
which appears in such Annual Report on Form 10-K.


/s/ PricewaterhouseCoopers LLP


PricewaterhouseCoopers LLP
Louisville, Kentucky
July 28, 2005