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
April 27, 2001,  on our audit of the  financial  statements of the GPU Companies
Employee  Savings Plan for  Nonbargaining  Employees as of December 31, 2000 and
1999 and for the years then  ended,  which  report is  included  in this  Annual
Report on Form 11-K.




                              MILLIGAN & COMPANY, LLC




105 N. 22nd Street, 2nd Floor
Philadelphia, Pennsylvania
June 20, 2001