Exhibit 23.1
                                
                                
               CONSENT OF INDEPENDENT ACCOUNTANTS
                                
                                
INDEPENDENT AUDITORS' CONSENT


We consent  to  the  incorporation by  reference in this Amendment 2 to
Registration  Statement  No. 33-46182 of Medusa Corporation on Form S-8 
of our report dated January 27, 1997, which is incorporated by reference 
in the Annual Report on Form 10-K of Medusa Corporation for the year ended
December 31, 1996, and to the reference to us as "Experts" in Item 3 of 
such Registration Statement.




/s/ Deloitte & Touche LLP
Deloitte & Touche LLP

Cleveland, Ohio
May 23, 1997