DANA CORP, 11-K, EX-23, 2000-06-30

DANA CORP
11-K, EX-23, 2000-06-30
MOTOR VEHICLE PARTS & ACCESSORIES

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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-8 (No. 333-69449) of Dana Corporation of our report dated
June 21, 2000 relating to the financial statements of the Dana Corporation
Employee Incentive and Savings Investment Plan, which appears in this Form 11-K.



/s/ PricewaterhouseCoopers LLP
    --------------------------
    PricewaterhouseCoopers LLP
    Toledo, Ohio
    June 30, 2000