EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in this registration
statement on Form S-8 of ABB Ltd of our report dated February 11, 2005 with
respect to the financial statements of Jorf Lasfar Energy Company S.C.A. for the
year ended December 31, 2004, which is incorporated by reference in the ABB Ltd
Annual Report on Form 20-F for the year ended December 31, 2004.



/s/ Price Waterhouse
Price Waterhouse


Casablanca, Morocco
October 27, 2005