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 January 27, 1999 appearing on page 30 of
this Annual Report on Form 10-K.




PricewaterhouseCoopers LLP
Denver, Colorado
March 24, 1999