EXHIBIT 23.1

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

      As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement of our report dated February 22,
2000 included in Comfort Systems USA, Inc's Form 10-K for the year ended
December 31, 1999 and to all references to our Firm included in this
registration statement.

ARTHUR ANDERSEN LLP
/s/ ARTHUR ANDERSEN LLP

Houston, Texas
August 21, 2000