EXHIBIT 23
Published on December 20, 2002
EXHIBIT 23
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in Registration Statement Nos.
33-23055, 33-33791, 33-53375, 33-58367, 33-64115, 333-11885, 333-16091,
333-46089 and 333-59238 on Form S-8, Registration Statement Nos. 333-23559 and
333-38193 on Form S-3 and the related Prospectuses, and this Annual Report (Form
10-K) of our report dated November 6, 2002, with respect to the consolidated
financial statements of Becton, Dickinson and Company included in the 2002
Annual Report to Shareholders of Becton, Dickinson and Company.
Our audits also included the financial statement schedule of Becton,
Dickinson and Company listed in Item 15(a). This schedule is the responsibility
of the Company's management. Our responsibility is to express an opinion based
on our audits. In our opinion, the financial statement schedule referred to
above, when considered in relation to the basic financial statements taken as a
whole, present fairly in all material respects the information set forth
therein.
/s/ ERNST & YOUNG, LLP
....................................
Ernst & Young, LLP
New York, New York
December 20, 2002