EXHIBIT 23
Consent of Independent Registered
Public Accounting Firm
We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 333-128379 and No. 333-119747) pertaining to the Beacon Sales Acquisition, Inc. 401(k) Profit Sharing Plan of our report dated March 27, 2007, with respect to the financial statements and schedule of the Beacon Sales Acquisition, Inc. 401(k) Profit Sharing Plan included in this Annual Report (Form 11-K) for the fiscal year ended September 30, 2006.
/s/ Ernst & Young LLP | |
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Boston, Massachusetts | |
March 27, 2007 |