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                                                       EXHIBIT 23


                    CONSENT OF INDEPENDENT ACCOUNTANTS


     We consent to the incorporation by reference of our reports dated
February 15, 1994 (which include an explanatory paragraph regarding the
Company's change in method of accounting for income taxes in 1993, the
Company's change in method of accounting for the cost of postretirement
health care and life insurance benefits in 1992 and the Company's change in
method of accounting for the cost of crude oil and refined product
inventories at Suncor Inc., the Company's Canadian subsidiary, in 1991) on
our audits of the consolidated financial statements and financial statement
schedules of Sun Company, Inc. and subsidiaries as of December 31, 1993 and
1992 and for each of the three years in the period ended December 31, 1993,
which reports are included or incorporated by reference in this Annual
Report on Form 10-K, in the following registration statements:

          Sun Company, Inc. Capital Accumulation Plan Form S-8
          Registration Statement (Registration No. 33-9931);

          Sun Company, Inc. Long-Term Incentive Plan Form S-8
          Registration Statement (Registration No. 33-10055);

          Sun Company, Inc. & Subsidiaries Stock Supplement Plan
          Form S-8 Registration Statement (Registration
          No. 2-53283);

          Sun Company, Inc. Executive Long-Term Stock Investment
          Plan Form S-8 Registration Statement (Registration
          No. 33-44059);

          Sun Company, Inc. Employee Option Plan Form S-8
          Registration Statement (Registration No. 33-49275);

          Sun Company, Inc. Form S-3 Registration Statement
          (Registration No. 2-98425); and

          Sun Company, Inc. Dividend Reinvestment Plan Form S-3
          Registration Statement (Registration No. 33-39834).



                                        Coopers & Lybrand
2400 Eleven Penn Center
Philadelphia, PA  19103
March 2, 1994