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EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated January 24, 2000, relating to the
financial statements, which appears in the 1999 Annual Report to Shareowners of
Johnson & Johnson, which is incorporated by reference in Johnson & Johnson's
Annual Report on Form 10-K for the year ended January 2, 2000. We also consent
to the incorporation by reference of our report dated January 24, 2000 relating
to the financial statement schedule, which appears in such Annual Report on Form
10-K.
PricewaterhouseCoopers LLP
New York, New York
June 14, 2000
