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                                                                      Exhibit 23



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (Nos. 333-67307, 333-42239, 333-23733, 333-22935,
333-00539 and 033-58121) and in the Registration Statements on Form S-8 (Nos.
333-84417, 333-69449, 333-52773, 333-50919, 033-64198 and 333-37435) of Dana
Corporation of our report dated February 2, 2001 relating to the financial
statements, which appears in the Annual Report to Shareholders, which is
incorporated in this Annual Report on Form 10-K. We also consent to the
incorporation by reference of our report dated February 2, 2001 relating to the
financial statement schedule, which appears in this Form 10-K.


PricewaterhouseCoopers LLP

Toledo, OH
March 1, 2001