EXHIBIT 23(B)

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

    As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our report dated January 27, 2000
(except with respect to the matters discussed in Note 18, as to which the date
is February 15, 2000), included and incorporated by reference in The Quaker Oats
Company's Form 10-K for the year ended December 31, 1999, and to all references
to our Firm included in this registration statement.

                                          Arthur Andersen LLP

Chicago, Illinois
January 9, 2001