EX-21 3 exhibit_iii.htm  

EXHIBIT (iii)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Prospectus constituting part of the Registration Statements on:

     
Form
   Reference
Form S-8
   No. 33-5291
   
Form S-8
   No. 33-4549
   
Form S-8
   No. 33-22238
   
Form S-8
   No. 33-5765
   
Form S-8
   No. 33-41182
   
Form S-8
   No. 333-66735
   
Form S-3
   No. 33-5289
   
Form S-3
   No. 33-5290
   
Form S-3
   No. 33-18280
   
Form S-3
   No. 33-25730
   
Form S-3
   No. 33-21723
   
Form S-3
   No. 33-27244
   
Form S-3
   No. 33-33948
   
Form S-3
   No. 333-51281
   
Form S-3
   No. 333-72304
   
Form S-3
   No. 33-10966
   
Form S-3
   No. 333-120525
   
Form S-3
   No. 333-122481
   

of Pitney Bowes Inc. of our report dated March 4, 2005 relating to the financial statements, financial statement schedule, management’s assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting, which appears in this Form 10-K.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Stamford, Connecticut
March 8, 2005

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