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                                                                      EXHIBIT 23






                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-53877) pertaining to The Pretax Savings Plan for the Salaried
Employees of Rohr, Inc. (Restated 1994) and Rohr, Inc. Savings Plan for
Employees Covered by Collective Bargaining Agreements (Restated 1994) of our
report dated June 23, 2000, with respect to the financial statements and
schedule of the Rohr, Inc. Savings Plan for Employees Covered by Collective
Bargaining Agreements included in this Annual Report (Form 11-K) for the year
ended December 31, 1999.

                                                         /S/ ERNST & YOUNG LLP

                                                             ERNST & YOUNG LLP


Charlotte, North Carolina
June 23, 2000