Exhibit 23(b)




INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statement 
of Merrill Lynch & Co., Inc. (the "Company") on Form S-8 related to the 1999 
Deferred Compensation Plan for a Select Group of Eligible Employees of our 
report dated February 23, 1998, appearing in the Annual Report on Form 10-K 
of the Company for the year ended December 26, 1997.


/s/ Deloitte & Touche LLP

July 30, 1998