EXHIBIT 23

INDEPENDENT AUDITORS' CONSENT

Merrill Lynch & Co., Inc.

We consent to the incorporation by reference in Registration Statement No. 333-
85421 of Merrill Lynch & Co., Inc. on Form S-8 of our report dated June 12,
2000, appearing in this Annual Report on Form 11-K of The Merrill Lynch & Co.,
Inc. 401(k) Savings and Investment Plan for the year ended December 31, 1999.


/s/ Deloitte & Touche
New York, New York
June 12, 2000