bol2006ex23.htm
EXHIBIT
23
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in the Registration Statement of
Bausch & Lomb Incorporated on Form S-8 (Nos. 333-75920 and 333-18057) of our
report dated June 28, 2007, relating to the financial statements of Bausch
&
Lomb 401(k) Account Plan, which appears in this Annual Report on Form
11-K.
Insero
& Company CPAs, P.C.
Certified
Public Accountants
Rochester,
New York
June
28,
2007