1
EXHIBIT 23.1


                                   CONSENT OF
                             INDEPENDENT ACCOUNTANTS


          We consent to the incorporation by reference in the Registration
Statements of Raytheon Company and Subsidiaries Consolidated on Form S-8 (File
Nos. 333-29445 and 333-45629) and Form S-3 (File No. 333-44321) of our reports
dated January 26, 1998 except as to information presented in Note S for which
the date is March 26, 1998, on our audits of the consolidated financial
statements and financial statement schedule of Raytheon Company and Subsidiaries
Consolidated as of December 31, 1997 and 1996, and for each of the three years
in the period ended December 31, 1997, which reports are included in this Annual
Report on Form 10-K.


/s/  Coopers & Lybrand L.L.P.
     Coopers & Lybrand L.L.P.


Boston, Massachusetts
March 30, 1998