EXHIBIT 23-A

                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Dana Corporation of our report dated February 2, 2001
relating to the financial statements, which appears in Dana Corporation's 2000
Annual Report to Shareholders, which is incorporated by reference in its Annual
Report on Form 10-K for the year ended December 31, 2000. We also consent to the
incorporation by reference of our report dated February 2, 2001 relating to the
financial statement schedule, which appears in such Annual Report on Form 10-K.

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Toledo, Ohio
December 21, 2001