EXHIBIT 23


                CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration statements of 
Miller Building Systems, Inc. on Form S-3 (File No.333-60747 and Form S-8 (File
No. 33-88158 and 33-50512),  and in the related Prospectus, of our report dated 
July 31, 1998, on our audits of the consolidated financial statements and 
financial statement schedule of Miller Building Systems, Inc. and subsidiaries 
as of June 27, 1998 and June 28, 1997, and for each of the three fiscal years
in the period ended June 27, 1998, which report is included in this Annual 
Report on Form 10-K.



                                   PricewaterhouseCoopers LLP




South Bend, Indiana
September 15, 1998