CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We consent to the incorporation by reference in this Registration Statement of
BorgWarner Inc. on Form S-8 relating to the BorgWarner Employees Retirement
Savings Plan of our report dated February 27, 2004, (which report expresses an
unqualified opinion and includes an explanatory paragraph concerning the
adoption of Statement of Financial Accounting Standards No. 142, "Goodwill and
Other Intangible Assets"), incorporated by reference in the Annual Report on
Form 10-K of BorgWarner Inc. for the year ended December 31, 2003.

/s/ Deloitte & Touche LLP
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DELOITTE & TOUCHE LLP
Chicago, Illinois

August 13, 2004