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Consent of Independent Registered Public Accounting Firm
Headwaters Incorporated
South Jordan, Utah
We hereby consent to the incorporation by reference in the previously filed Registration Statements on Form S-3 (File No. 333-179572), on Form S-4 (File Nos. 333-174058 and 333-193756) and on Form S-8 (File Nos. 333-39676, 333-39678, 333-103527, 333-113704, 333-124803, 333-147599, 333-163274, 333-166504, 333-166505, 333-181060 and 333-181061) of Headwaters Incorporated of our reports dated November 18, 2014, relating to the consolidated financial statements and the effectiveness of Headwaters Incorporated's internal control over financial reporting which appear in this Form 10-K.
/s/ BDO USA, LLP
Costa Mesa, California
November 18, 2014
Consent of Independent Registered Public Accounting Firm