EXHIBIT 99.2




                 REPORT OF INDEPENDENT ACCOUNTANTS ON

                     FINANCIAL STATEMENT SCHEDULE



To the Board of Directors
  of United Technologies Corporation

  Our audits of the consolidated financial statements referred to in our  report
dated January 21, 1999, except for Note 16, as to which the date is May 20, 1999
included as Exhibit 99.1 of United Technologies Corporation's Current Report  on
Form 8-K dated June 11, 1999, also included an audit of the  Financial Statement
Schedule included  as Exhibit  99.3 of  the  aforementioned Form  8-K.   In  our
opinion, the  Financial  Statement Schedule  presents  fairly, in  all  material
respects, the information set  forth therein when read  in conjunction with  the
related consolidated financial statements.




/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Hartford, Connecticut
May 20,1999