Exhibit 23.2


INDEPENDENT AUDITORS' CONSENT
- -----------------------------

We consent to the incorporation by reference in this Registration Statement of
Merrill Lynch & Co., Inc. and subsidiaries ("Merrill Lynch") on Form S-3 of
our reports dated February 28, 2000 (each of which express an unqualified
opinion and which report on the consolidated financial statements includes an
explanatory paragraph for the change in accounting method in 1998 for certain
internal-use software development costs to conform with Statement of Position
98-1), appearing or incorporated by reference in the Annual Report on Form
10-K of Merrill Lynch for the year ended December 31, 1999, and to the
reference to us under the heading "Experts" in the Prospectus, which is a part
of this Registration Statement.


/s/ Deloitte & Touche LLP


September 15, 2000