[MOSS ADAMS LETTERHEAD]

        CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We consent to the incorporation by reference in the Registration
Statement on Form S-8 and Form S-3 pertaining to the WTD
Industries, Inc. Amended and Restated 1986 Stock Option Plan with
respect to the financial statements of WTD Industries, Inc.,
which appear in the WTD Industries, Inc. Annual Report on Form
10-K for the year ended April 30, 1995, filed with the Securities
and Exchange Commission.



                              /s/ Moss Adams
                              -----------------------------------
                              MOSS ADAMS



Beaverton, Oregon
June 13, 1995