Exhibit 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS





         We  consent to the incorporation  by reference in the Registration
    Statement on Form S-8 of Dresser Industries, Inc. pertaining to  the M.
    W. Kellogg Company  Employee Stock  Purchase Plan of  our report  dated
    March 3, 1992 on our audits  of the financial statements and  financial
    statement  schedules  of  Baroid  Corporation and  Subsidiaries  as  of
    December 31,  1991 and 1990 and  for the years ended  December 31, 1991
    and 1990,  which report is  included in Baroid's 1992  Annual Report on
    Form 10-K.  We also consent to  the reference to our firm as  "Experts"
    in Item 3 of the Registration Statement.



                                            /s/COOPERS & LYBRAND
                                            Coopers & Lybrand

    Houston, Texas
    March 29, 1994