EXHIBIT 23
                                
               CONSENT OF INDEPENDENT ACCOUNTANTS
                                
                                
                                
   We consent to the incorporation by reference in the
registration statement of Continental Materials Corporation and
Subsidiaries on Form S-8 (File No. 33-23671) of our report dated
February 25, 1998 on our audits of the consolidated financial
statements and financial statement schedule of Continental
Materials Corporation and Subsidiaries as of January 3, 1998 and
December 28, 1996, and for the three years in the period ended
January 3, 1998, which reports are included in this Annual Report
on Form 10-K.




                                         COOPERS & LYBRAND L.L.P.



Chicago, Illinois
March 31, 1998