Exhibit 24


POWER OF ATTORNEY


I hereby appoint Judith A. Witterschein, Michael A. LaMaina, Margaret E.
Nelson, Lawrence M. Egan, Jr. and Richard A. Alsop to act individually as my
agent and attorney-in-fact for the purpose of completing, executing and filing
on my behalf with the Securities and Exchange Commission, the New York Stock
Exchange, Inc. or any other exchange or self regulatory body, any Form 3
"Initial Statement of Beneficial Ownership of Securities", Form 4 "Statement
of Changes in Beneficial Ownership of Securities", Form 5 "Annual Statement of
Beneficial Ownership of Securities", Form 144 "Notice of Proposed Sale of
Securities", or any other similar form to report securities ownership that may,
in the opinion of any of them be necessary, with respect to any transaction in
securities of Merrill Lynch & Co., Inc.

Nothing herein shall relieve me of the responsibility for the accuracy of the
information and representations contained in any Form 3, Form 4, Form 5, Form
144 or other similar form completed, executed and filed pursuant to this power
of attorney.

This power of attorney shall supersede all similar prior powers of attorney
and will remain effective as to the agents and attorneys-in-fact referred to
above until I revoke or amend it by written notice to such persons.


/s/ Do Woo Kim
Do Woo Kim


State of New York
County of New York

Sworn to before me this 7TH day of August, 2003.

/s/ Taquana M. Bailey
Notary


TAQUANA M. BAILEY
Notary Public, State of New York
No. 01BA6012141
Qualified in Nassau County
Commission Expires August 17, 2006