Exhibit 99.14

Report of Independent Accountants on Financial Statement Schedule


To the Shareowners and Board of Directors of Johnson & Johnson:

Our audits of the consolidated financial statements of Johnson  &
Johnson referred to in our report dated January 22, 2001,  except
as  to  the  stock  split which is as of June 12,  2001  and  the
pooling  of interests with ALZA Corporation, which is as of  June
22,  2001, appearing in this Current Report on Form 8-K filed  on
September  20,  2001  also included an  audit  of  the  financial
statement schedule listed in Exhibit 99.2O of this Form 8-K.

In  our  opinion,  this  financial  statement  schedule  presents
fairly,  in  all  material respects, the  information  set  forth
therein  when  read in conjunction with the related  consolidated
financial statements.



                                   PricewaterhouseCoopers LLP
New York, New York
January 22, 2001,
except as to the stock split which is as of June 12, 2001
and the pooling of interests with ALZA Corporation,
which is as of June 22, 2001, both described in Note 1
to the consolidated financial statements