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.  33-32326  and  33-51037) of our
report dated April 27, 2001, on our audit of the financial statements of the GPU
Companies Employee Savings Plan for Employees Represented by IBEW System Council
U-3 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


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