EXHIBIT 24.1




                        Arthur Andersen LLP
                        

             CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

To Vertex Industries, Inc. and Subsidiary:

As independent public accountants, we hereby consent to the 
incorporation by reference of our report dated October 7, 1997.  
It should be noted that we have not audited any financial 
statements of the company subsequent to July 31, 1997 or performed 
any audit procedures subsequent to the date of our report.


                                   S/Arthur Andersen LLP
                                   ARTHUR ANDERSEN LLP


Roseland, New Jersey
November 4, 1998