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EXHIBIT 23.2


                      REPORT OF INDEPENDENT ACCOUNTANTS ON
                          FINANCIAL STATEMENT SCHEDULE


To the Board of Directors and Stockholders
of Raytheon Company:

Our audits of the consolidated financial statements referred to in our report
dated January 25, 2000, except for the information in Note R as to which the
date is March 7, 2000, appearing in the 1999 Annual Report to Stockholders of
Raytheon Company (which report and consolidated financial statements are
incorporated by reference in this Annual Report on Form 10-K) also included
an audit of the financial statement schedule listed in Item 14(a)(2) of this
Form 10-K.  In our opinion, this financial statement schedule presents fairly,
in all material respects, the information set forth therein when read in
conjunction with the related consolidated financial statements.





/s/ PricewaterhouseCoopers LLP
    PricewaterhouseCoopers LLP

Boston, Massachusetts
January 25, 2000