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 19, 1999
                                             Arthur Andersen LLP