Exhibit 23
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by references in the registration
statement of GPU, Inc. on Forms S-8 (File Nos. 33-32325 and 33-51035) of our
report dated May 10, 2000, on our audit of the financial statements of the GPU
Companies Employee Savings Plan for Nonbargaining Employees as of December 31,
1999 and 1998 and for the years then ended, which report is included in this
Annual Report on Form 11-K.
MILLIGAN AND COMPANY, LLC
105 N. 22nd Street, 2nd Floor
Philadelphia, Pennsylvania
June 20, 2000