EXHIBIT 23



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



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
25, 2004, relating to the financial statements of Popular, Inc., U.S.A. Profit
Sharing/401(k) Plan, included in this Form 11-K.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
New York, New York
June 25, 2004