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                                                                    EXHIBIT 23.3

                         INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Amendment No. 2 to
Registration Statement No. 333-81255 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

October 18, 1999