Pool (POOL) 10-K1999 FY Annual report

Filed: 22 Mar 00, 12:00am

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New words: accumulated, accurate, Additionally, addressed, aging, Albouy, amp, arisen, arose, aware, BHD, Boulevard, charter, COMMISSIONWASHINGTON, constant, consulting, critical, customary, deemed, density, discipline, dissipate, domain, domestic, ensure, ESPP, European, expended, explore, feeding, focused, Franc, France, French, Garden, GLP, Group, Harbor, Horsham, internet, Jean, latent, Leisure, main, mission, monitor, month, Pentair, persuasive, Plastic, plc, point, principle, projected, promptly, pursue, Reform, Rodez, SEC, server, sponsored, SPW, store, stored, Sunbelt, Title, transaction, TRANSITION, Valve, wrote

Removed: accrual, acquire, acquiring, add, affiliate, anticipated, area, assume, assumed, Atlantic, attractive, bad, bargaining, Berkeley, BG, BLN, brand, broad, bulk, capitalize, catalog, chlorine, claim, cleaning, closely, closure, collecting, collective, commodity, compare, compete, Consent, consisted, consistent, continuously, covered, create, Crest, defendant, designed, develop, developing, development, distributing, divided, division, Dream, efficiency, employed, enhance, exercised, expanded, expanding, explosion, FAS, flood, foreseeable, formed, Fort, fragmented, Fresno, function, granular, hot, identified, incentive, inception, incremental, indefinite, independently, insurance, insure, insured, joint, jurisdiction, liner, literature, localized, maintaining, manual, meet, midwest, noncancelable, noncompete, occurred, ongoing, Oregon, organization, organized, outlet, overseeing, ownership, passed, permitted, personnel, Ph, plaintiff, planned, PNC, prefabricated, production, professional, profitability, promissory, promote, proper, purpose, qualified, rainy, received, refurbish, relating, relationship, repaid, responsible, retrofit, reward, scale, Scottsdale, seek, selected, selection, sensitive, served, serving, settle, similar, sophisticated, southeast, specifically, spread, steadily, succeeding, successful, successor, summer, superior, telephone, terminated, termination, type, Washington, water, Wayne, wholesaler

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EXHIBIT 23.1  



CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration
Statements (Forms S-8 No. 333-16641, No. 333-16639, No. 333-58805 and No.
333-75617) pertaining to the SCP Pool Corporation Non-Employee Directors Equity
Incentive Plan, the SCP Pool Corporation 1995 Stock Option Plan, the SCP Pool
Corporation Employee Stock Purchase Plan and the SCP Pool Corporation 1998 Stock
Option Plan of our report dated February 16, 2000, with respect to the
consolidated financial statements of SCP Pool Corporation included in the Annual
Report (Form 10-K) for the year ended December 31, 1999. 











  
/s/ ERNST & YOUNG LLP

Ernst & Young LLP