<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>pwcconsent.txt
<TEXT>
                                                  Exhibit 23
  CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


  We  hereby  consent to the incorporation by  reference  in
  this  Registration  Statement on Form  S-8  of  Johnson  &
  Johnson of our report dated February 28, 2005 relating  to
  the  financial statements, management's assessment of  the
  effectiveness of internal control over financial reporting
  and  the  effectiveness of internal control over financial
  reporting,  which appears in the Johnson & Johnson 2004
  Annual  Report  to Shareholders, which is incorporated  by
  reference in its Annual Report on Form 10-K for  the  year
  ended   January   2,  2005.   We  also  consent   to   the
  incorporation by reference of our report dated  March  11,
  2005  relating to the financial statement schedule,  which
  appears in such Annual Report on Form 10-K.




  /s/ PricewaterhouseCoopers LLP


  New York, New York
  May 10, 2005

</TEXT>
</DOCUMENT>
