Exhibit 23.3
[Letterhead of Bingham Dana LLP]
August 1, 2000
United Air Lines, Inc.
P.O. Box 66100
Chicago, Illinois 60666
Re: United Air Lines 2000-1 EETC
Gentlemen:
We consent to the incorporation by reference in the Prospectus
Supplement of United Air Lines, Inc., relating to the Pass Through
Certificates, Series 2000-1, of the Opinion of Bingham Dana LLP, special
counsel of State Street Bank and Trust Company of Connecticut, National
Association with respect to certain State of Connecticut tax matters. We
also consent to the reference to our Firm under the caption "Legal
Matters."
Very truly yours,
/s/ Bingham Dana LLP
Bingham Dana LLP
