Exhibit 23

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
- - -----------------------------------------

Merrill Lynch & Co., Inc.:

We hereby consent to the use in this Form 11-K Annual Report of our opinion
dated June 10, 1994 (relating to the financial statements of the Merrill Lynch &
Co., Inc. 401(k) Savings & Investment Plan) appearing in Item (a) of such Form 
11-K.


/s/ Deloitte & Touche

New York, New York
June 24, 1994