EXHIBIT 23

                      CONSENT OF INDEPENDENT ACCOUNTANTS


          We consent to the incorporation by reference of our report dated
February 13, 1996 (which includes an explanatory paragraph regarding the
Company's change in method of accounting for impairment of long-lived assets in
1995, the Company's change in method of accounting for postemployment benefits
in 1994 and the Company's change in method of accounting for income taxes in
1993) on our audits of the consolidated financial statements and of our report
dated February 13, 1996 on our audits of the financial statement schedule of Sun
Company, Inc. and subsidiaries as of December 31, 1995 and 1994 and for each of
the three years in the period ended December 31, 1995, which reports are
included or incorporated by reference in this Annual Report on Form 10-K, in the
following registration statements:

          Sun Company, Inc. Capital Accumulation Plan Form S-8
          Registration Statement (Registration No. 33-9931);

          Sun Company, Inc. Long-Term Incentive Plan Form S-8
          Registration Statement (Registration No. 33-10055);

          Sun Company, Inc. & Subsidiaries Stock Supplement Plan Form
          S-8 Registration Statement (Registration No. 2-53283);

          Sun Company, Inc. Executive Long-Term Stock Investment Plan
          Form S-8 Registration Statement (Registration No. 33-44059);

          Sun Company, Inc. Employee Option Plan Form S-8 Registration
          Statement (Registration No. 33-49275);

          Sun Company, Inc. Form S-3 Registration Statement
          (Registration No. 33-53717);

          Sun Company, Inc. Dividend Reinvestment Plan Form S-3
          Registration Statement (Registration No. 33-39834); and

          Sun Company, Inc. Dividend Reinvestment Plan Form S-3
          Registration Statement (Registration No. 33-52615).



/s/Coopers & Lybrand L.L.P.
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Coopers & Lybrand L.L.P.
2400 Eleven Penn Center
Philadelphia, PA  19103
March 7, 1996