BAXTER INTERNATIONAL INC
11-K, EX-23, 2000-07-05
SURGICAL & MEDICAL INSTRUMENTS & APPARATUS
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                                                                      EXHIBIT 23

                      CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------


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 June 26, 2000 relating to the financial statements of the Baxter
International Inc. and Subsidiaries Incentive Investment Plan, which appears in
this Form 11-K.


PricewaterhouseCoopers LLP

Chicago, Illinois
June 26, 2000


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