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                                                                      EXHIBIT 23
 
                         INDEPENDENT AUDITORS' CONSENT
 
     We consent to the incorporation by reference in Registration Statement Nos.
333-17031, 333-17055 and 333-17405 on Form S-8 of New Rockwell International
Corporation of our report dated November 6, 1996 (December 6, 1996 as to the
sale of the Aerospace and Defense business to The Boeing Company described in
Note 1), appearing in the Annual Report on Form 10-K of Rockwell International
Corporation for the year ended September 30, 1996, and to the reference to us
under the heading "Experts" in the Prospectuses, which are part of the
Registration Statements.
 
DELOITTE & TOUCHE LLP
 
Pittsburgh, Pennsylvania
December 19, 1996