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  Forms  S-3 (Nos. 33-94666 and 333-1988) of ACX Technologies,
Inc.  of our report dated February 18, 1997 appearing on page  27
of this Annual Report on Form 10-K.




PRICE WATERHOUSE LLP
Denver, Colorado
March 27, 1997