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                                                  EXHIBIT 23.1

                       CONSENT OF ERNST & YOUNG LLP

     We consent to the incorporation by reference in this Annual Report 
(Form 10-K) of Sun Company, Inc. of our report dated February 13, 1997, included
in the 1996 Annual Report to Shareholders of Sun Company, Inc.

     Our audit also included the financial statement schedule of Sun Company,
Inc. for the year ended December 31, 1996, listed in Item 14(a). This schedule
is the responsibility of the Company's management. Our responsibility is to
express an opinion based on our audit. In our opinion, the financial statement
schedule referred to above, when considered in relation to the basic financial
statements taken as a whole, presents fairly in all material respects the
information set forth therein.

     We also consent to the incorporation by reference of this report on the
financial statement schedule and our report dated February 13, 1997 with respect
to the consolidated financial statements of Sun Company, Inc. incorporated by
reference in this Annual Report (Form 10-K) for the year ended December 31,
1996, 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/ERNST & YOUNG LLP
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Ernst & Young LLP
March 7, 1997