<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>y22652exv23.txt
<DESCRIPTION>EX-23: CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>
<PAGE>

                                                                      Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 33-32875) of Johnson & Johnson of our report dated
June 23, 2006 relating to the financial statements of Retirement Savings Plan,
which appears in this Form 11-K.

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Florham Park, NJ
June 26, 2006
</TEXT>
</DOCUMENT>
