EXHIBIT 23






                  CONSENT OF INDEPENDENT ACCOUNTANTS



  We  hereby  consent  to the  incorporation  by  reference  in  the  Prospectus
constituting part of the  Registration Statements on  Form S-3 (Nos.  333-26331,
333-74195 and 33-46916),  in the Registration  Statement on Form  S-4 (No.  333-
77991), and in  the Registration Statements  on Form S-8  (Nos. 333-21853,  333-
18743, 333-21851, 33-57769,  33-45440, 33-11255,  33-26580, 33-26627,  33-28974,
33-51385, 33-58937,  and  2-87322) of  United  Technologies Corporation  of  our
report dated January 21, 1999, except for Note 16,  as to which the date is  May
20, 1999, relating  to the restated consolidated  financial statements of United
Technologies  Corporation for the three years in  the period  ended December 31,
1998  included in its Current Report on Form 8-K dated June 11, 1999 filed  with
the Securities and Exchange Commission.  We also consent to the incorporation by
reference of our report on  the Financial Statement Schedule, which is  included
as an exhibit to this Form 8-K.


/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Hartford, Connecticut
June 11, 1999