Exhibit 23

INDEPENDENT AUDITORS’ CONSENT

We consent to the incorporation by reference in the following Registration Statements of Merrill Lynch & Co., Inc. and subsidiaries of our reports dated February 24, 2003 appearing in and incorporated by reference in this Annual Report on Form 10-K of Merrill Lynch & Co., Inc. and subsidiaries for the year ended December 27, 2002.

Filed on Form S-8:

		Registration Statement No. 33-41942 (1986 Employee Stock Purchase Plan)
		Registration Statement No. 33-17908 (Incentive Equity Purchase Plan)
		Registration Statement No. 33-33336 (Long-Term Incentive Compensation Plan)
		Registration Statement No. 33-51831 (Long-Term Incentive Compensation Plan)
		Registration Statement No. 33-51829 (401(k) Savings and Investment Plan)
		Registration Statement No. 33-54154 (Non-Employee Directors’ Equity Plan)
		Registration Statement No. 33-54572 (401(k) Savings and Investment Plan (Puerto Rico))
		Registration Statement No. 33-56427 (Amended and Restated 1994 Deferred Compensation Plan for a Select Group of Eligible Employees)
		Registration Statement No. 33-55155 (1995 Deferred Compensation Plan for a Select Group of Eligible Employees)
		Registration Statement No. 33-60989 (1996 Deferred Compensation Plan for a Select Group of Eligible Employees)
		Registration Statement No. 333-00863 (401(k) Savings & Investment Plan)
		Registration Statement No. 333-09779 (1997 Deferred Compensation Plan for a Select Group of Eligible Employees)
		Registration Statement No. 333-13367 (Restricted Stock Plan for Former Employees of Hotchkis and Wiley)

		Registration Statement No. 333-15009 (1997 KECALP Deferred Compensation Plan for a Select Group of Eligible Employees)
		Registration Statement No. 333-17099 (Deferred Unit and Stock Unit Plan for Non-Employee Directors)
		Registration Statement No. 333-18915 (Long-Term Incentive Compensation Plan for Managers and Producers)
		Registration Statement No. 333-32209 (1998 Deferred Compensation Plan for a Select Group of Eligible Employees)
		Registration Statement No. 333-33125 (Employee Stock Purchase Plan for Employees of Merrill Lynch Partnerships)
		Registration Statement No. 333-41425 (401(k) Savings & Investment Plan)
		Registration Statement No. 333-56291 (Long-Term Incentive Compensation Plan for Managers and Producers)
		Registration Statement No. 333-60211 (1999 Deferred Compensation Plan for a Select Group of Eligible Employees)
		Registration Statement No. 333-62311 (Replacement Options; Midland Walwyn Inc.)
		Registration Statement No. 333-85421 (401(k) Savings and Investment Plan)
		Registration Statement No. 333-85423 (2000 Deferred Compensation Plan For a Select Group of Eligible Employees)
		Registration Statement No. 333-92663 (Long-Term Incentive Compensation Plan for Managers and Producers)
		Registration Statement No. 333-44912 (2001 Deferred Compensation Plan for a Select Group of Eligible Employees)
		Registration Statement No. 333-64676 (1986 Employee Stock Purchase Plan)
		Registration Statement No. 333-64674 (Long-Term Incentive Compensation Plan for Managers and Producers)
		Registration Statement No. 333-68330 (2002 Deferred Compensation Plan for a Select Group of Eligible Employees)
		Registration Statement No. 333-99105 (2003 Deferred Compensation Plan for a Select Group of Eligible Employees)

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Filed on Form S-3:

		Debt Securities, Warrants, Common Stock, Preferred Securities, and/or Depository Shares:
		Registration Statement No. 33-54218
		Registration Statement No. 2-78338
		Registration Statement No. 2-89519
		Registration Statement No. 2-83477
		Registration Statement No. 33-03602
		Registration Statement No. 33-17965
		Registration Statement No. 33-27512
		Registration Statement No. 33-33335
		Registration Statement No. 33-35456
		Registration Statement No. 33-42041
		Registration Statement No. 33-45327
		Registration Statement No. 33-45777
		Registration Statement No. 33-49947
		Registration Statement No. 33-51489
		Registration Statement No. 33-52647
		Registration Statement No. 33-55363
		Registration Statement No. 33-60413
		Registration Statement No. 33-61559
		Registration Statement No. 33-65135
		Registration Statement No. 333-13649
		Registration Statement No. 333-16603
		Registration Statement No. 333-20137

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		Registration Statement No. 333-25255
		Registration Statement No. 333-28537
		Registration Statement No. 333-42859
		Registration Statement No. 333-44173
		Registration Statement No. 333-59997
		Registration Statement No. 333-68747
		Registration Statement No. 333-38792
		Registration Statement No. 333-52822
		Registration Statement No. 333-83374
		Registration Statement No. 333-97937
		Medium Term Notes:
		Registration Statement No. 2-96315
		Registration Statement No. 33-03079
		Registration Statement No. 33-05125
		Registration Statement No. 33-09910
		Registration Statement No. 33-16165
		Registration Statement No. 33-19820
		Registration Statement No. 33-23605
		Registration Statement No. 33-27549
		Registration Statement No. 33-38879
		Other Securities:
		Registration Statement No. 333-02275 (Long-Term Incentive Compensation Plan)
		Registration Statement No. 333-24889 (Long-Term Incentive Compensation Plan, and Long-Term Incentive Compensation Plan for Managers and Producers)
		Registration Statement No. 333-36651 (Hotchkis and Wiley Resale)

4

		Registration Statement No. 333-59263 (Exchangeable Shares of Merrill Lynch & Co., Canada Ltd. re: Midland Walwyn Inc.)
		Registration Statement No. 333-67903 (Howard Johnson & Company Resale)
		Registration Statement No. 333-45880 (Herzog, Heine, Geduld, Inc. Resale)

/s/ DELOITTE & TOUCHE LLP

New York, New York
March 14, 2003

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