Exhibit 23(b)

                     [LETTERHEAD OF DELOITTE & TOUCHE LLP]

INDEPENDENT AUDITORS' CONSENT
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We consent to the incorporation by reference in this Registration Statement of
Merrill Lynch & Co., Inc. and subsidiaries ("Merrill Lynch") on Form S-3 of our
reports dated February 28, 2000 (each of which expressed an unqualified opinion
and which report on the consolidated financial statements includes an
explanatory paragraph for the change in accounting method in 1998 for certain
internal-use software development costs to conform with Statement of Position
98-1), appearing or incorporated by reference in the Annual Report on Form 10-K
of Merrill Lynch for the year ended December 31, 1999, and to the references to
us under the heading "Experts" in the Prospectuses, which are a part of this
Registration Statement.

/s/ Deloitte & Touche LLP
December 27, 2000

                                                                   Exhibit 23(b)

                     [LETTERHEAD OF DELOITTE & TOUCHE LLP]

INDEPENDENT AUDITORS' CONSENT
- -----------------------------

We consent to the inclusion in this Registration Statement of Merrill Lynch &
Co., Inc. and subsidiaries ("Merrill Lynch") on Form S-3 of our reports dated
March 28, 2000 relating to the audits of the financial statements of Merrill
Lynch Preferred Funding VI, L.P. and Merrill Lynch Preferred Capital Trust VI,
appearing in the prospectus relating to Trust Originated Preferred Securities,
which is included in this Registration Statement, and to the reference to us
under the heading "Experts" in the Prospectus, which is a part of this
Registration Statement.

/s/ Deloitte & Touche LLP
December 27, 2000