EXHIBIT 23

                        CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in this Annual Report (Form 10-K)
of Medical Action Industries Inc. of our report dated May 24, 1996, included in
the 1996 Annual Report to Stockholders of Medical Action Industries Inc.

Our audits also include the financial statement schedule of Medical Action
Industries Inc. listed in item 14(a). This schedule is the responsibility of the
Company's management. Our responsibility is to express an opinion based on our
audits. In our opinion, the financial statement schedule referred to above, when
considered in relation to the basic financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.

We also consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 33-11046) pertaining to the Incentive Stock Option Plan and
Restricted Management Stock Bonus Plan and Registration Statements (Form S-8 No.
33-41765 and Form S-8 No. 33-66038) pertaining to the Non-Qualified Stock Option
Plan of Medical Action Industries Inc. of our report dated May 24, 1996, with
respect to the consolidated financial statements incorporated herein by
reference and our report included in the preceding paragraph with respect to the
financial statement schedule included in this Annual Report (Form 10-K) of
Medical Action Industries Inc.

Melville, New York
June 24, 1996