Exhibit 24.1 - Consent of Coopers & Lybrand L.L.P.





              LETTERHEAD OF COOPERS & LYBRAND L.L.P.





                CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to incorporation by reference in the Registration
Statement (No. 33-41454) on Form S-8; the Registration Statement
(No. 33-61005) on Form S-8 and the Registration Statement (No.
33-64923) on Form S-4 of our reports dated Febrary 24, 1996, on
our audits of the consolidated financial statements and
financial statement schedules of Arnold Industries, Inc. and
Subsidiaries of December 31, 1995 and 1994 and for the years
ended December 31, 1995, 1994 and 1993, which reports appear on
page 18 of the 1995 Annual Report to Stockholders and on page 14
of the Annual Report on Form 10-K, respectively, of Arnold
Industries, Inc.


                   /s/ Coopers & Lybrand L.L.P.


                                                                  
                     COOPERS & LYBRAND L.L.P.


One South Market Square
Harrisburg, PA  17101
March 25, 1996