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                                                  EXHIBIT 23




                    CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the incorporation by reference in the Sun Company, Inc. &
Subsidiaries Stock Supplement Plan Form S-8 Registration Statement
(Registration No. 2-53283) of our report dated March 29, 1996 on our audits
of the financial statements of the Sun Company, Inc. & Subsidiaries Stock
Supplement Plan as of December 31, 1994 and for each of the three years in
the period ended December 31, 1995, which report is included in this
Form 10-K/A.





                                        COOPERS & LYBRAND L.L.P.






2400 Eleven Penn Center
Philadelphia, PA  19103
April 22, 1996