1
EXHIBIT 99.3a

                 CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement of Raytheon Company on Form S-3 (File No. 333-82529), Form S-4 (File
No. 333-78219), and Form S-8 (File Nos. 333-56117 and 333-45629) relating to the
financial statements of Raytheon Savings and Investment Plan For Puerto Rico
Based Employees, which appears in this Form 10-K/A.

PricewaterhouseCoopers LLP

Boston, Massachusetts
June 27, 2000