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                                                                Exhibit 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANT


We  consent to the  incorporation  by  reference in  the Registration  Statement
(Form S-4 No. 333-77991) of United Technologies Corporation of  our report dated
May  28,  1999  with  respect  to  the  financial  statements of the  Sundstrand
Corporation Employee Savings Plan included in this Annual Report (Form 11-K) for
the year ended December 31, 1999.




/s/  Ernst & Young LLP
Ernst & Young LLP
Chicago, Illinois
June 28, 2000



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