<PAGE> 1
EXHIBIT 23
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the Registration
Statement on Form S-8 of U.S. Trust Corporation (Registration No. 33-62371)
pertaining to the 401(k) Plan and ESOP of United States Trust Company of New
York and Affiliated Companies of our report dated June 15, 2000 on our audits
of the financial statements of the 401(k) Plan and ESOP of United States Trust
Company of New York and Affiliated Companies as of December 31, 1999 and 1998
and the year ended December 31, 1999, which report is included in this Annual
Report on Form 11-K.
/s/ PricewaterhouseCoopers LLP
------------------------------
PricewaterhouseCoopers LLP
New York, New York
June 28, 2000
