EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements of Merrill Lynch & Co., Inc. and subsidiaries (“Merrill Lynch”) of our reports dated February 27, 2006, relating to the consolidated financial statements of Merrill Lynch, the related financial statement schedule, management’s report on the effectiveness of internal control over financial reporting, the information set forth in Exhibit 12 under the captions “Ratio of Earnings to Fixed Charges” and “Ratio of Earnings to Combined Fixed Charges and Preferred Stock Dividends,” and the information set forth in the “Selected Financial Data” table under the captions “Results of Operations,” “Financial Position” and “Common Share Data,” included in and incorporated by reference in this Annual Report on Form 10-K of Merrill Lynch for the year ended December 30, 2005.

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)

     Registration Statement No. 333-108296 (2004 Deferred Compensation Plan for a Select Group of Eligible Employees)

     Registration Statement No. 333-109236 (Employee Stock Compensation Plan)

     Registration Statement No. 333-118615 (2005 Deferred Compensation Plan for a Select Group of Eligible Employees)

     Registration Statement No. 333-125109 (2006 Deferred Compensation Plan for a Select Group of Eligible Employees)

     Registration Statement No. 333-125181 (Deferred Stock Unit Plan for Non-Employees)

Filed on Form S-3:

     Debt Securities, Warrants, Common Stock, Preferred Securities, and/or Depositary 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

     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

     Registration Statement No. 333-105098

     Registration Statement No. 333-109802

     Registration Statement No. 333-122639

     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)

     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
February 27, 2006