Exhibit 23.1
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 25, 2008, relating to the consolidated financial statements of Merrill Lynch (which reports expressed an unqualified opinion on those financial statements, include an explanatory paragraph regarding the changes in accounting methods in 2007 relating to the adoption of Statement of Financial Accounting Standards No. 157, “Fair Value Measurement,” Statement of Financial Accounting Standards No. 159, “The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115,” and FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes, an Interpretation of FASB Statement No. 109,” and in 2006 for share-based payments to conform to Statement of Financial Accounting Standards No. 123 (revised 2004), “Share-Based Payment,” and include an explanatory paragraph relating to the restatement discussed in Note 20 to the consolidated financial statements), the related financial statement schedule, the effectiveness of Merrill Lynch’s internal control over financial reporting, 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 28, 2007.
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)

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      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)
 
      Registration Statement No. 333-134065 (2007 Deferred Compensation Plan for a Select
     Group of Eligible Employees)
 
      Registration Statement No. 333-132962 (2008 Deferred Compensation Plan for a Select
     Group of Eligible 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

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      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

4

 

      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
 
      Registration Statement No. 333-132911
 
      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)

5

 

      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)
 
      Registration Statement No. 333-142690 (First Republic Merger)
 
      Registration Statement No. 333-146204 (First Republic Bank Amended and Restated
     Employee Stock Purchase Plan)
/s/  Deloitte & Touche LLP
 
New York, New York
February 25, 2008

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