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                                                       Exhibit 23



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby  consent  to  the  incorporation  by  reference  in  the  Registration
Statement on Form S-4 (No. 333-77991) of United Technologies Corporation of  our
report dated  June  28,  2000  relating  to  the  financial  statements  of  the
Sundstrand Corporation Rockford Factory Employee Savings Plan, which appears  in
this Form 11-K.




/s/  PricwaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Hartford, Connecticut
June 28, 2000



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