EXHIBIT (23)(c)

                                        CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the  incorporation  by reference in the Prospectus and
Proxy Statement  constituting part of this Registration Statement on Form S-4 of
our report,  which includes an explanatory  paragraph  regarding a change in the
method of accounting for postemployment  benefits during 1993, dated January 23,
1995 filed as part of The Hartford Steam Boiler Inspection and Insurance Company
Annual Report on Form 10-K for the year ended December 31, 1995. We also consent
to the  reference  to us under the  heading  "Proposal  2--Proposal  to  Approve
Restructuring--Experts" in such Prospectus and Proxy Statement.

Coopers & Lybrand L.L.P.

Hartford, Connecticut
February x, 1997