Form: 10-K

Annual report pursuant to Section 13 and 15(d)

March 1, 2011

Exhibit 23.1
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (No. 333-158302) and Registration Statement on Form S-8 (No. 333-156036, No. 333-163003 and No. 333-170404) of Merrill Lynch & Co., Inc. of our report dated February 28, 2011 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in this Form 10-K.
 
/s/  PricewaterhouseCoopers LLP
New York, New York
February 28, 2011