Exhibit 23
                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference on Form S-3 (File No. 333-20153)
and Form S-8 (File No. 33-39303, File No. 33-51243, and File No. 33-54153) of
our report dated February 28, 1997, on our audits of the consolidated financial
statements and the financial statement schedule of Tosco Corporation and
subsidiaries as of December 31, 1996 and 1995, and for the years ended December
31, 1996, 1995, and 1994, which report is included in this Annual Report on Form
10-K.

/s/ Coopers & Lybrand L.L.P.
Coopers & Lybrand L.L.P.

San Francisco, CA
March 3, 1997