EXHIBIT 23


               CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the incorporation  by  reference  in  the
Registration  Statements of Johnson & Johnson on Form  S-8  (File
No. 33-52252, 33-40294, 33-40295, 33-32875, 033-59009, 333-38055,
333-40681, 333-26979, 333-94367 and 33-7634), Form S-3 (File  No.
333-91349,  33-55977 and 33-47424) and Form  S-4  (File  No.  33-
57583,  333-00391, 333-38097, 333-30081, 333-86611 and 333-94367)
and  related Prospectuses, of our reports dated January 22, 2001,
on our audits of the consolidated financial statements of Johnson
&  Johnson  and  its  subsidiaries as of December  31,  2000  and
January  2,  2000, and for each of the three years in the  period
ended  December  31,  2000, which reports are  included  in  this
Current Report on Form 8-K dated March 14, 2001.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

New York, New York
March 14, 2001