Exhibit 23















                  CONSENT OF INDEPENDENT ACCOUNTANTS








We consent to the incorporation by reference in the Registration Statements 
on Form S-3 (Files Nos. 33-26185, 33-55560 and 33-63412) and the Registration 
Statements on Form S-8 (Nos. 2-90419, 33-22125, 33-38714, 33-53573 and 
33-58931) of Union Carbide Corporation of our report dated 30 April 1995 on 
our audits of the combined financial statements of Polimeri Europa as of and 
for the year ended 31 December 1994 which report is incorporated by reference 
in this report on form 8-K/A dated March 31, 1995.



                                                   COOPERS & LYBRAND s.a.s.







Milan, 25 May 1995






















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