Exhibit 23





               CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the incorporation  by  reference  in  the
Registration Statements on Form S-8 (Nos. 33-55894 and  33-68898)
and  Form  S-3  (Nos. 33-94666 and 333-1988) of ACX Technologies,
Inc.  of our report dated March 1, 2000 relating to the financial
statements and financial statement schedule, which appear in this
Form 10-K.





PricewaterhouseCoopers LLP
Denver, Colorado
March 27, 2000