EXHIBIT 23

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement No. 
33-56529 of Rohr, Inc. on Form S-8 of our report dated January 8, 1997,
appearing in this Annual Report on Form 11-K of The Pretax Savings Plan for the
Salaried Employees of Rohr, Inc. for the year ended July 31, 1996.



San Diego, California
January 27, 1997