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EXHIBIT 99.3a

                       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 Employee
Savings and Investment Plan, which appears in this Form 10-K/A.


PricewaterhouseCoopers LLP


Boston, Massachusetts
June 29, 1999