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 21, 1997
Arthur Andersen LLP