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                                                                    EXHIBIT 23.3

                         INDEPENDENT AUDITORS' CONSENT

     We consent to the incorporation by reference in this Registration Statement
of Lear Corporation on Form S-4 of our report dated August 21, 1998 on the
Seating Business, formerly of the Delphi Interior Systems Division of Delphi
Automotive Systems Corporation, appearing in the Current Report of Lear
Corporation on Form 8-K/A dated September 1, 1998, and to the reference to us
under the heading "Experts" in the Prospectus, which is part of this
Registration Statement.

/s/ Deloitte & Touche LLP

Detroit, Michigan
June 18, 1999