Exhibit 24 (f)


                  CONSENT OF INDEPENDENT ACCOUNTANTS





To The Board of Directors and Stockholders
of Everest & Jennings International Ltd.


We  hereby   consent  to   the  incorporation   by  reference  in  the
Registration Statement on Form S-8 (No. 2-34571) of Everest & Jennings
International Ltd.  of our  report dated  March 21,  1994 appearing on
page 25  of this  Form 10-K.   We also consent to the incorporation by
reference of  our report  on the  Financial Statement Schedules, which
appears on page 69 of this Form 10-K.






PRICE WATERHOUSE
St. Louis, Missouri
March 30, 1994