CONSENT OF INDEPENDENT AUDITORS


        PAGE 1
                                                             EXHIBIT 23


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

        We  consent  to the  incorporation  by  reference  in  the  Registration
Statement  (Form S-8 No.  33-29136)  pertaining to the CSX  Corporation  Capital
Builder Plan of our report dated March 21, 2000,  with respect to the  financial
statements and schedules of the CSX Corporation Capital Builder Plan 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


                                      I-1