Exhibit 23



                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby  consent to the  incorporation  by reference in the  Registration
Statements  on  Form  S-3  (File  Nos.  333-85648,   333-71974,   333-58474  and
333-82529), Form S-4 (File Nos. 333-40646 and 333-78219) and Form S-8 (File Nos.
333-56117, 333-52536, 333-45629 and 333-64168) of Raytheon Company of our report
dated June 11, 2002 relating to the financial statements of the Raytheon Savings
and Investment Plan, which appears in this Form 10-K/A.


/s/ PricewaterhouseCoopers
    PricewaterhouseCoopers


Boston, Massachusetts
June 11, 2002