Exhibit 23

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

Merrill Lynch & Co., Inc.

We hereby consent to the use in this Form 11-K annual Report of our opinion
dated June 8, 1998 (relating to the financial statements of the Merrill Lynch &
Co., Inc. 401(k) Savings & Investment Plan) appearing in Item (a) of such Form
11-K.

/s/ Deloitte & Touche LLP

New York, New York
  June 25, 1998