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<PAGE>
Exhibit 23
CONSENT OF INDEPENDENT ACCOUNTANTS
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We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-47019) of Baxter International Inc. of our report
dated May 24, 2000 relating to the financial statements of the Baxter Healthcare
Corporation of Puerto Rico Savings and Investment Plan, which appears in this
Form 11-K.
PricewaterhouseCoopers LLP
San Juan, Puerto Rico
June 26, 2000
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