<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>g70036bex23.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>

<PAGE>   1

PricewaterhouseCoopers (Logo)                         PricewaterhouseCoopers LLP
                                                      P.O. Box 363566
                                                      San Juan, PR 00936-3566
                                                      Telephone (787) 754-9090


                       Consent of Independent Accountants


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-80169) of Popular, Inc. of our report dated
June 1, 2001 relating to the financial statements of Popular Finance, Inc.
Retirement & Savings Plan, which appears in this Form 11-K.


/s/ PricewaterhouseCoopers LLP
------------------------------
PricewaterhouseCoopers LLP


San Juan, Puerto Rico
June 26, 2001
</TEXT>
</DOCUMENT>