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EXHIBIT 99.4a

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (File No. 333-56117) of Raytheon Company of our report
dated June 4, 1999 relating to the financial statements of the Raytheon Savings
and Investment Plan for Puerto Rico Based Employees, which appears in this Form
10-K/A.

PricewaterhouseCoopers LLP


Boston, Massachusetts
June 29, 1999