I-1

                         CONSENT OF INDEPENDENT AUDITORS


                                                                     EXHIBIT 23

               Consent of Ernst & Young LLP, Independent Auditors
               --------------------------------------------------

        We  consent  to the  incorporation  by  reference  in  the  Registration
Statement (Form S-8 No. 33-41735)  pertaining to the Tax Savings Thrift Plan for
Employees of CSX Corporation  and Affiliated  Companies of our report dated June
23, 2000,  with respect to the financial  statements  of the Tax Savings  Thrift
Plan for Employees of CSX Corporation and Affiliated  Companies included in this
Transition Report (Form 11-K) for the three months ended December 31, 1999.



                                       /s/ ERNST & YOUNG LLP


Jacksonville, Florida
June 23, 2000