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                                                                    Exhibit 23.4

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of Westinghouse Electric Corporation of our report dated
February 12, 1996 except for the restatements discussed in notes 1 and 3 for
which the dates are March 31, 1996 and November 13, 1996, appearing on page 32
of the Company's Form 10-K for the year ended December 31, 1996. We also consent
to the incorporation by reference of our report on the financial statement
schedule, which appears on page 69 of the Form 10-K.

/s/ PRICE WATERHOUSE LLP
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Price Waterhouse LLP
Pittsburgh, Pennsylvania
June 24, 1997