UNITED STATES
                       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):          October 24, 2007
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                            Merrill Lynch & Co., Inc.
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             (Exact Name of Registrant as Specified in its Charter)

       Delaware                       1-7182                   13-2740599
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   (State or Other                 (Commission              (I.R.S. Employer
   Jurisdiction of                 File Number)            Identification No.)
    Incorporation)

4 World Financial Center, New York, New York                     10080
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(Address of Principal Executive Offices)                      (Zip Code)

Registrant's telephone number, including area code:         (212) 449-1000
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- --------------------------------------------------------------------------------
         (Former Name or Former Address, if Changed Since Last Report.)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

|_|  Written communications pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)

|_|  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)

|_|  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

|_|  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))


Item 2.02. Results of Operations and Financial Condition.
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On October 24, 2007, Merrill Lynch & Co., Inc. (Merrill Lynch) announced its
results of operations for the three- and nine-month periods ended September 28,
2007. A copy of the related press release is filed as Exhibit 99.1 to this Form
8-K and is incorporated herein by reference. A Preliminary Unaudited Earnings
Summary, Reconciliation of "Non-GAAP" Measures and Segment Data for the three-
and nine-month periods ended September 28, 2007 and supplemental quarterly data
for Merrill Lynch are filed as Exhibit 99.2 to this Form 8-K and are
incorporated herein by reference.

This information furnished under this Item 2.02, including Exhibits 99.1 and
99.2, shall be considered "filed" for purposes of the Securities Exchange Act of
1934, as amended.


Item 9.01. Financial Statements and Exhibits.
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       (d)    Exhibits
              --------


       99.1   Press release dated October 24, 2007 issued by Merrill Lynch &
              Co., Inc.

       99.2   Preliminary Unaudited Earnings Summary, Reconciliation of
              "Non-GAAP" Measures and Segment Data for the three- and nine-month
              periods ended September 28, 2007 and supplemental quarterly data.



                                      * * *


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                                    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 hereunto duly authorized.


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



                                    By: /s/ Jeffrey N. Edwards
                                       -----------------------------------------
                                         Jeffrey N. Edwards
                                         Senior Vice President and
                                         Chief Financial Officer





                                    By: /s/ Christopher B. Hayward
                                       -----------------------------------------
                                         Christopher B. Hayward
                                         Finance Director and
                                         Principal Accounting Officer








Date:    October 24, 2007


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                                  EXHIBIT INDEX
                                  -------------


Exhibit No.        Description
- -----------        -----------
99.1               Press release dated October 24, 2007 issued by Merrill Lynch
                   & Co., Inc.

99.2               Preliminary Unaudited Earnings Summary, Reconciliation of
                   "Non-GAAP" Measures and Segment Data for the three- and
                   nine-month periods ended September 28, 2007 and supplemental
                   quarterly data.


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