1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-80167) of Popular, Inc. of our report dated June
26, 2001 relating to the financial statements of Popular, Inc. USA Profit
Sharing/401(K) Plan, which appears in this Form 11-K.


/s/ PricewaterhouseCoopers, LLP

PricewaterhouseCoopers, LLP

New York, New York
June 28, 2001