EXHIBIT (23)-1-
                                    
                                    
                     CONSENT OF INDEPENDENT AUDITORS
                                    


     We consent to the incorporation by reference in the
Registration Statement (Post-effective amendment No. 2 on Form S-
3 to Form S-14 (No. 2-93037)) of Unimar Company and in the
related Prospectus of our report dated February 28, 1994, with
respect to the consolidated financial statements and schedules of
Unimar Company and subsidiaries included in this Annual Report
(Form 10-K) for the year ended December 31, 1993.







Houston, Texas
March 24, 1994