CONSENT OF INDEPENDENT AUDITORS


                                                                      EXHIBIT 23

               Consent of Ernst & Young LLP, Independent Auditors
               --------------------------------------------------

        We  consent  to the  incorporation  by  reference  in  the  Registration
Statement (Form S-8 No. 33-41735)  pertaining to the Tax Savings Thrift Plan for
Employees of CSX Corporation and Affiliated  Companies of our report dated March
21, 2000,  with respect to the  financial  statements  and  schedules of the Tax
Savings Thrift Plan for Employees of CSX  Corporation  and Affiliated  Companies
included in this Annual  Report (Form 11-K) for the fiscal year ended  September
30, 1999.



                                       /s/ ERNST & YOUNG LLP


Jacksonville, Florida
March 21, 2000






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