Exhibit 23(b)


CONSENT OF SARA E. MOSS, ESQ.


April 29, 1998


I hereby consent to the use of my name under the caption
"Validity of Debt Securities" in the Prospectus contained in the Registration
Statement on Form S-3 of Pitney Bowes Inc. The issuance of such a consent
does not concede that I am an "Expert" for purposes of the Securities Act of
1933, as amended.


Very truly yours,

Sara E. Moss, Esq.