EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-53114) of Popular, Inc. of our report dated June
18, 2004, relating to the financial statements of Popular, Inc. Retirement
Savings Plan for Puerto Rico Subsidiaries, which appears in this Form 11-K.

/s/ PricewaterhouseCoopers LLP
----------------------------------
PricewaterhouseCoopers LLP

San Juan, Puerto Rico
June 18, 2004