Exhibit 23 (b)


                  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 Statements on Form S-8 (No. 2-34571 and No. 33-56777)  of
Everest  &  Jennings International Ltd. of our report dated March  17,
1995  appearing on page 21 of this Form 10-K.  We also consent to  the
incorporation  by  reference of our report on the Financial  Statement
Schedule, which appears on page 58 of this Form 10-K.



/s/PRICE WATERHOUSE
St. Louis, Missouri
March 30, 1995