EXHIBIT 23




      CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS




TO BAIRNCO CORPORATION:



As independent certified public accountants, we hereby consent to
the  incorporation  of our reports included and  incorporated  by
reference in this Form 10-K, into the Company's previously  filed
Registration  Statements  on Form S-8  (Files  33-36330  and  33-
41313).




Orlando, Florida
March 27, 2000