EXHIBIT 23(A)

              CONSENT OF INDEPENDENT ACCOUNTANTS


          We hereby consent to the incorporation by reference
in this Registration Statement on Form S-8 and related
Prospectus of our report dated January 25, 1995 appearing on
page 42 of Sequent Computer Systems, Inc.'s Annual Report to
shareholders which is incorporated by reference into Sequent
Computer Systems, Inc.'s Annual Report on Form 10-K for the
year ended December 31, 1994.  We also consent to the
incorporation by reference of our report on the Financial
Statement Schedules, which appears on page F-6 of such Annual
Report on Form 10-K.  We also consent to the reference to us
under the heading "Experts" in such Prospectus.





PRICE WATERHOUSE LLP

Portland, Oregon
May 23, 1995