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                                                                 EXHIBIT (23)(A)
 
                                PRICE WATERHOUSE
                       THE CHASE MANHATTAN BANK BUILDING
                                P.O. BOX 363566
                            SAN JUAN, PR 00936-3566
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
May 9, 1997
 
To the Board of Directors
Popular, Inc.
(formerly BanPonce Corporation)
 
     We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Registration Statement on Form S-3 of our report dated
February 21, 1997, appearing on page F-35 of BanPonce Corporation's Annual
Report on Form 10-K for the year ended December 31, 1996. We also consent to the
reference to us under the heading "Experts" in such Prospectus.
 


/s/ Price Waterhouse
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PRICE WATERHOUSE