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EXHIBIT 23(b)
Consent of Independent Public Accountants
As independent public accountants, we hereby consent to incorporation of our
report dated January 22, 1999, covering our audit of Coltec Industries Inc for
the years ended December 31, 1998 and 1997, included in this Form 10-K
into the following The B.F. Goodrich Company Registration Statements and the
related Prospectuses:
REGISTRATION NUMBER DESCRIPTION OF REGISTRATION STATEMENT FILING DATE
- ------------------- ------------------------------------- -----------
33-20421 The B.F. Goodrich Company Key Employees' Stock March 1, 1988
Option Plan - Form S-8
2-88940 The B.F. Goodrich Company Retirement Plus Savings April 28, 1989
Plan - Post Effective Amendment No. 2 to Form S-8
33-29351 The Rohr Industries, Inc. 1988 Non-Employee June 19, 1989
Director Stock Option Plan - Form S-8
33-49052 The B.F. Goodrich Company Key Employees' Stock June 26, 1992
Option Plan - Form S-8
33-59580 The B.F. Goodrich Company Retirement Plus Savings March 15, 1993
Plan for Wage Employees - Form S-8
333-03293 The B.F. Goodrich Company Stock Option Plan - May 8, 1996
Form S-8
333-03343 Common Stock - Form S-3 May 8, 1996
333-19697 The B.F. Goodrich Company Savings Benefit January 13, 1997
Restoration Plan - Form S-8
333-53877 Pretax Savings Plan for the Salaried Employees of May 29, 1998
Rohr, Inc. (Restated 1994) and Rohr, Inc. Savings
Plan for Employees Covered by Collective
Bargaining Agreements (Restated 1994) - Form S-8
333-53879 Directors' Deferred Compensation Plan - Form S-8 May 29, 1998
333-53881 Rohr, Inc. 1982 Stock Option Plan, Rohr, Inc. 1989 May 29, 1998
Stock Incentive Plan and Rohr, Inc. 1995 Stock
Incentive Plan - Form S-8
333-74987 Common Stock and Guarantee - Form S-3 March 24, 1999
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REGISTRATION NUMBER DESCRIPTION OF REGISTRATION STATEMENT FILING DATE
- ------------------- ------------------------------------- -----------
333-76297 Coltec Industries Inc 1992 Stock Option Plan and April 14, 1999
Coltec Industries Inc 1994 Stock Option Plan for
Outside Directors - Form S-8
333-77023 The B.F Goodrich Company Stock Option Plan - April 26, 1999
Form S-8
/s/ Arthur Andersen LLP
Charlotte, North Carolina,
February 22, 2000.