Exhibit 18


August 14, 1998

Rockwell International Corporation
600 Anton Boulevard, Suite 700
Costa Mesa, CA  92628-5090

Dear Sirs/Madams:

At your request, we have read the description included in your Quarterly
Report on Form 10-Q ("Form 10-Q") to the Securities and Exchange Commission
for the quarter ended June 30, 1998, of the facts relating to the change in
accounting for certain inventoriable general and administrative costs related
to government contracts.  We believe, on the basis of the facts so set forth
and other information furnished to us by appropriate officials of the
Company, that the accounting change described in your Form 10-Q is to an
alternative accounting principle that is preferable under the circumstances.

We have not audited any consolidated financial statements of Rockwell
International Corporation and its subsidiaries as of any date or for any
period subsequent to September 30, 1997.  Therefore, we are unable to
express, and we do not express, an opinion on the facts set forth in the
above-mentioned Form 10-Q, on the related information furnished to us by
officials of the Company, or on the financial position, results of
operations, or cash flows of Rockwell International Corporation and its
subsidiaries as of any date or for any period subsequent to September 30, 
1997.

Yours truly,

DELOITTE & TOUCHE LLP

Costa Mesa, California