EXHIBIT 99(a)


INDEPENDENT AUDITORS' REPORT
- ----------------------------

To the Board of Directors and Stockholders of 
  Merrill Lynch & Co., Inc.

We have audited, in accordance with generally accepted auditing standards, the
consolidated financial statements of Merrill Lynch & Co., Inc. and subsidiaries
as of December 29, 1995 and December 30, 1994 and for each of the three years
in the period ended December 29, 1995 and have issued our report thereon dated
February 26, 1996.  Such financial statements and our report thereon which are
incorporated by reference in the Company's 1995 Annual Report on Form 10-K,
which is incorporated herein by reference.

We have also previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheets of Merrill Lynch & Co., Inc. and
subsidiaries as of December 31, 1993, December 25, 1992 and December 27, 1991
and the related statements of consolidated earnings, changes in consolidated
stockholders' equity and consolidated cash flows for the years ended December
25, 1992 and December 27, 1991 (none of which are presented or incorporated 
by reference herein); and we expressed unqualified opinions on those 
consolidated financial statements.  In our opinion, the information set forth 
in the table under the caption Summary Financial Information for each of the 
five years in the period ended December 29, 1995, appearing on page 4 of the 
prospectus relating to Debt Securities and Warrants and page 4 of the 
prospectus relating to STRYPES, both of which are a part of this 
Registration Statement of Merrill Lynch & Co., Inc. on Form S-3, is 
fairly stated in all material respects in relation to the consolidated 
financial statements from which it has been derived.



/s/ DELOITTE & TOUCHE LLP



February 26, 1996