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EXHIBIT 99.10a

                       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 (10014), which appears in this Form 10-K/A.

PricewaterhouseCoopers LLP

Boston, Massachusetts
June 29, 1999