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                                                                    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 Westinghouse
Electric Corporation of our report dated February 12, 1996 except for the
restatement discussed in Note 23, for which the date is March 31, 1996, which is
included in its Form 8-K dated September 19, 1996. We also consent to the
reference to us under the heading "Experts" in such Prospectus.
 
PRICE WATERHOUSE LLP
600 Grant Street
Pittsburgh, Pennsylvania 15219-9954
   
October 17, 1996