SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549



                                    FORM 8-K


                                 CURRENT REPORT



                       Pursuant to Section 13 or 15(d) of
                      the Securities Exchange Act of 1934



Date of Report (Date of earliest event reported): September 24, 1997
                                                  ------------------


                           Merrill Lynch & Co., Inc.
                     -------------------------------------
            (Exact name of Registrant as specified in its charter)

   Delaware                        1-7182                    13-2740599
- --------------------------------------------------------------------------------
(State or other               (Commission                (I.R.S. Employer
jurisdiction of               File Number)               Identification No.)
incorporation)

World Financial Center, North Tower, New York, New York   10281-1220
- --------------------------------------------------------------------------------
     (Address of principal executive offices)            (Zip Code)


 Registrant's telephone number, including area code: (212) 449-1000
                                                     --------------

- --------------------------------------------------------------------------------
        (Former name or former address, if changed since last report.)
 
Item 5.   Other Events
- -------   -------------

     Exhibits are filed herewith in connection with the Registration Statement
on Form S-3 (File No. 333-28537) filed by Merrill Lynch & Co., Inc. ("ML & Co.")
with the Securities and Exchange Commission covering Senior Debt Securities
issuable under an indenture dated as of April 1, 1983, as amended and restated,
between ML & Co. and The Chase Manhattan Bank (successor by merger to
Manufacturers Hanover Trust Company) (the "Indenture").  ML & Co. will issue
$16,500,000 aggregate principal amount of S&P 500 Inflation Adjusted Market
Index Target-Term Securities due September 24, 2007 under the Indenture.  The
exhibits consist of the form of Securities and an opinion of counsel relating
thereto.


Item 7.   Financial Statements, Pro Forma Financial Information and Exhibits
- -------   ----------------------------------------------------- -------------


                            EXHIBITS

          (4)            Instruments defining the rights of
                         security holders, including indentures.

                              Form of Merrill Lynch & Co., Inc.'s S&P 500
                              Inflation Adjusted Market Index Target-Term
                              Securities due September 24, 2007.

          (5) & (23)     Opinion re: legality; consent of
                         counsel.

                              Opinion of Brown & Wood llp  relating to the S&P
                              500 Inflation Adjusted Market Index Target-Term
                              Securities due September 24, 2007 (including
                              consent for inclusion of such opinion in this
                              report and in Merrill Lynch & Co., Inc.'s
                              Registration Statement relating to such
                              Securities).

                                       2
 
                                   SIGNATURE


     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereto duly authorized.

                                  MERRILL LYNCH & CO., INC.
                                ------------------------------
                                       (Registrant)



                              By: /s/ Theresa Lang
                                  --------------------------
                                       Theresa Lang
                                        Treasurer



Date:  September 24, 1997

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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549



                           MERRILL LYNCH & CO., INC.



                         EXHIBITS TO CURRENT REPORT ON
                       FORM 8-K DATED SEPTEMBER 24, 1997



                                                   COMMISSION FILE NUMBER 1-7182

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                                 EXHIBIT INDEX



Exhibit No.    Description                                   Page
- -----------    -----------                                   ----

(4)            Instruments defining the rights of 
               security holders, including indentures.

                    Form of Merrill Lynch & Co., Inc.'s 
                    S&P 500 Inflation Adjusted Market 
                    Index Target-Term Securities due 
                    September 24, 2007.

(5) & (23)     Opinion re: legality; consent of counsel.

                    Opinion of Brown & Wood LLP 
                    relating to the S&P 500 Inflation 
                    Adjusted Market Index Target-Term 
                    Securities due September 24, 2007 
                    (including consent for inclusion of 
                    such opinion in this report and in 
                    Merrill Lynch & Co., Inc.'s 
                    Registration Statement relating to 
                    such Securities).

                                       5