EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference is the Registration
Statement on Form S-8 (No. 333-80169) of Popular, Inc. of our report dated June
18, 2004, relating to the financial statements of Banco Popular de Puerto Rico
Savings and Stock Plan, which appears in this Form 11-K.

/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
San Juan, Puerto Rico
June 18, 2004