<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>g76976exv23.txt
<DESCRIPTION>CONSENT OF INDEPENDENT ACCOUNTANTS
<TEXT>
<PAGE>
                                                                      EXHIBIT 23


                                                      PricewaterhouseCoopers LLP
[PricewaterhouseCoopers (Logo)]                       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
14, 2002, relating to the financial statements of Banco Popular de Puerto Rico
Savings and Stock Plan, which appears in this Form 11-k.


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


San Juan,  Puerto Rico
June 26, 2002

</TEXT>
</DOCUMENT>