EXHIBIT 23-1


                     CONSENT OF INDEPENDENT ACCOUNTANTS
                     ----------------------------------


   We hereby consent to the incorporation by reference in Pre-Effective
   Amendment No. 1 to this Registration Statement on Form S-3 of our
   report dated January 29, 1999, except as to Note 15, which is as of
   February 26, 1999, relating to the financial statements and financial
   statement schedules, which appears in Arvin Industries, Inc.'s Annual
   Report on Form 10-K for the year ended January 3, 1999.  We also
   consent to the reference to us under the heading  Experts  in such
   Registration Statement.


   PricewaterhouseCoopers LLP
   Indianapolis, Indiana
   June 22, 1999