EXHIBIT 23.1

CONSENT OF INDEPENDENT ACCOUNTANTS
----------------------------------

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 14, 2003 relating to the
financial statements, which appears in the 2002 Annual Report to Stockholders,
which is incorporated by reference in Baxter International Inc.'s Annual Report
on Form 10-K for the year ended December 31, 2002. We also consent to the
incorporation by reference of our report dated February 14, 2003 relating to the
financial statement schedule, which appears in such Annual Report on Form 10-K.
We also consent to the reference to us as experts in such Registration
Statement.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Chicago, Illinois

August 25, 2003