Exhibit 23.4


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

         As independent public accountants, we hereby consent to the
incorporation by reference in this registration statement for the Abbott
Laboratories Employee Share Ownership Plan of our reports dated January
26, 2001 and January 28, 2000, included in the Abbott Laboratories Report on
Form 8-K/A dated March 2, 2001 on the financial statements of Hokuriku Seiyaku
Co., Ltd. for the years ended December 31, 2000 and 1999 (such financial
statements are not included in the 8-K/A) and to all references to our Firm
included in this registration statement.

/s/ ASAHI & CO.
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ASAHI & CO.

Tokyo, Japan
January 9, 2002