Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the  incorporation  by reference in Valhi,  Inc.'s (i)
Registration  Statement  on 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 on
Form S-8 (No.  333-48391) and related  Prospectus  pertaining to the Valhi, Inc.
1997 Long-Term  Incentive  Plan, of our reports dated March 15, 2002 relating to
the financial statements and financial statement schedules, which appear in this
Annual Report on Form 10-K.




                                                 PricewaterhouseCoopers LLP


Dallas, Texas
March 25, 2002