Exhibit 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Prospectus 
constituting part of this Registration Statement on Form S-4 of our report dated
February 10, 1995, appearing on page 19 of Crown Cork & Seal Company, Inc.'s 
Annual Report on Form 10-K for the year ended December 31, 1994. We also consent
to the references to us under the heading "Experts" in such Prospectus.






/s/ Price Waterhouse LLP
Philadelphia, PA
    
November 13, 1995