Exhibit 23(b)

                     [LETTERHEAD OF DELOITTE & TOUCHE LLP]

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

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 26, 2001, appearing in and incorporated by reference in
the Annual Report on Form 10-K of Merrill Lynch for the year ended December 29,
2000 and to the references to us under the heading "Experts" in the
Prospectuses, which are part of this Registration Statement.


/s/ Deloitte & Touche LLP

New York, New York
February 25, 2002



                                                                   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
February 26, 2001, 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 part of this
Registration Statement.

/s/ Deloitte & Touche LLP

New York, New York
February 25, 2002