EXHIBIT 24
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                    ACKNOWLEDGEMENT OF ERNST & YOUNG



To the Shareholders and Board of Directors
Action Industries, Inc.



We are aware of the incorporation by reference in the Registration
Statements (Form S-8 Nos. 33-48361 and 33-48362) of Action
Industries, Inc. for the registration of 450,000 and 55,300 shares
of its common stock in connection with its Stock Option Plan and
Nonemployee Director Stock Option Plan, respectively, of our report
dated November 3, 1994, relating to the unaudited condensed
consolidated interim financial statements of Action Industries,
Inc. which are included in its Form 10-Q for the quarter ended
September 24, 1994.

Pursuant to Rule 436(c) of the Securities Act of 1933, our reports
are not a part of the registration statement prepared or certified
by accountants within the meaning of Section 7 or 11 of the
Securities Act of 1933.


ERNST & YOUNG LLP


Pittsburgh, Pennsylvania
November 3, 1994