Exhibit 23

                       Consent of Independent Auditors


                We consent to the incorporation by reference in the
Registration Statement (Form S-8 No. 33-81566) pertaining to the 1991
Long-Term Incentive Plan of Wolohan Lumber Co. of our report dated February
15, 2000, with respect to the consolidated financial statements of Wolohan
Lumber Co. included in Annual Report (Form 10-K) for the year ended December
25, 1999.


                                                     Rehmann Robson, P.C.


March 24, 2000
Saginaw, Michigan