RAYTHEON CO/
S-8, EX-23, 2000-12-22
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EXHIBIT 23.2

CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of Raytheon Company of our reports dated January 25, 2000,
except for the information in Note R as to which the date is March 7, 2000, and
January 25, 2000 relating to the financial statements and financial statement
schedule, respectively, which appear in Raytheon Company's Annual Report on Form
10-K for the year ended December 31, 1999.

We also consent to the incorporation by reference in this Registration Statement
of our reports dated June 16, 2000 relating to the financial statements, which
appear in the Annual Report of the Raytheon Savings and Investment Plan, the
Raytheon Employee Savings and Investment Plan and the Raytheon Savings and
Investment Plan for Puerto Rico Based Employees on Form 10-K/A for the year
ended December 31, 1999.



PriceWaterhouseCoopers LLP

Boston, Massachusetts
December 22, 2000



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