CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the incorporation by reference in the Registration Statements on
Form S-8 of Merrill Corporation and Subsidiaries (File Nos. 33-46275, 33-52623
and 33-06897) of our report dated March 29, 1999, on our audits of the
consolidated financial statements of Merrill Corporation and Subsidiaries as of
January 31, 1999 and 1998, and for each of the three years in the period ended
January 31, 1999, which report is incorporated by reference in this Annual
Report on Form 10-K, and our report dated March 29, 1999, on the related
financial statement schedule included in this Annual Report on Form 10-K.



                                   PricewaterhouseCoopers LLP

Minneapolis, Minnesota
May 3, 1999