EXHIBIT 23.2 - CONSENT OF ARTHUR ANDERSEN LLP

As independent public accountants, we hereby consent to the incorporation by
reference of our report dated September 24, 1997 included in the Annual Report
on Form 11-K of the Eljer Tax Reduction Investment Plan for the year ended
December 31, 1996 with respect to the financial statements and supplemental
schedules of the Eljer Tax Reduction Investment Plan for the year ended
December 31, 1996 in this Registration Statement on Form S-8.

                                       /s/ Arthur Andersen LLP


Dallas, Texas
September 29, 1997


































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