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 12, 1998 appearing on page  27
of this Annual Report on Form 10-K.




PRICE WATERHOUSE LLP
Denver, Colorado
March 23, 1998