1

                                                                    EXHIBIT 99.7

                     [LETTERHEAD OF ABN AMRO INCORPORATED]


                                                              September 24, 2001



     We hereby consent to the inclusion in the Registration Statement on Form
S-4 of Johnson & Johnson and the Registration Statement on Form S-4 of Inverness
Medical Innovations, Inc., with respect to the proposed split-off and merger, of
our opinion letter appearing as Annex 7 to the Proxy Statement/Prospectus which
is part of the Registration Statements, and to the references of our firm name
therein. In giving such consent, we do not thereby admit that we come within the
category of persons whose consent is required under Section 7 of the Securities
Act of 1933, as amended, or the rules and regulations adopted by the Securities
and Exchange Commission thereunder, nor do we admit that we are experts with
respect to any part of the Registration Statements within the meaning of the
term "experts" as used in the Securities Act of 1933, as amended, or the rules
and regulations of the Securities and Exchange Commission thereunder.


                                          Very truly yours,

                                          /s/ ABN AMRO Incorporated

                                          ABN AMRO Incorporated