Independent Auditors' Consent





The Board of Directors
CBS Corporation (formerly Westinghouse Electric Corporation):

          We consent to the incorporation by reference in the registration
statement on Form S-3 (No. 333-38367) of Ingersoll-Rand Company of our report
dated January 29, 1997, with respect to the combined balance sheets of Thermo
King (a unit of CBS Corporation) as of December 31, 1996 and 1995 and the
related combined statements of income and cash flows for each of the years in
the three-year period ended December 31, 1996, which report appears in the
Form 8-K of Ingersoll-Rand Company dated October 31, 1997. We also consent to
the reference to our firm under the heading "Experts" in the Prospectus.



                                    KPMG Peat Marwick LLP


Minneapolis, Minnesota
March 9, 1998