Exhibit 23.1
                                
                                
                                
                                
               CONSENT OF INDEPENDENT ACCOUNTANTS
                                
                                
                                
                                
INDEPENDENT AUDITORS' CONSENT



We  consent  to  the  incorporation by reference in this  Registration
Statement  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


Cleveland, Ohio
June 13, 1997