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                                                                      EXHIBIT 23



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference, in the registration statements of
Bowmar Instrument Corporation and Subsidiaries on Forms S-8 (File nos. 33-57230,
33-62247 and 33-9776) of our report dated November 8, 1996, except as to the
information presented in Note 15 for which the date is December 6, 1996, on our
audits of the consolidated financial statements of Bowmar Instrument Corporation
and Subsidiaries, as of September 28, 1996, and September 30, 1995, and for each
of the three years in the period ended September 28, 1996, which report is
included in this Annual Report on Form 10-K.



COOPERS & LYBRAND L.L.P.

Phoenix, Arizona
December 18, 1996