Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


       We  consent  to the  incorporation  by  reference  in Valhi,  Inc.'s  (i)
Registration Statement (Form S-8 Nos. 33-53633, 33-48146, 33-41507 and 33-21758)
and related Prospectus pertaining to the Valhi, Inc. 1987 Incentive Stock Option
- - Stock Appreciation  Rights Plan and (ii) Registration  Statement (Form S-8 No.
333-48391) and related  Prospectus  pertaining to the Valhi, Inc. 1997 Long-Term
Incentive  Plan,  of our  reports  dated  March 16,  2000,  on our audits of the
consolidated  financial  statements and financial  statement schedules of Valhi,
Inc. and  Subsidiaries  included in this Annual Report on Form 10-K for the year
ended December 31, 1999.




                                                      PricewaterhouseCoopers LLP


Dallas, Texas
March 24, 2000