Exhibit 23.5


                   CONSENT OF PUBLIC INDEPENDENT ACCOUNTANTS



    The Board of Directors
    Sub Sea International Inc.


    As independent public accountants, we hereby consent  to the use of our
    reports included herein or  made a part of this  registration statement
    of  Dresser Industries, Inc.  on Form S-8  and to the  reference to our
    firm under the heading "Experts" in the registration statement.



    /s/ ARTHUR ANDERSEN & CO. 
    Arthur Andersen & Co.
    New Orleans, Louisiana
    January 27, 1994