EXHIBIT (23)
 
                        CONSENT OF INDEPENDENT AUDITORS
 
  We consent to the incorporation by reference in the Registration Statement
(Form S-8 dated October 14, 1988 and Form S-8 dated December 28, 1994)
pertaining to the 1988 Incentive Stock Option Plan and the 1994 Incentive
Stock Option Plan of Anthony Industries, Inc. of our report dated February 21,
1997, with respect to the consolidated financial statements of K2 Inc.
included in the Annual Report on Form 10-K for the year ended December 31,
1996.
 
  Our audits also included the financial statement schedule of K2 Inc. listed
in Item 14(a). This schedule is the responsibility of the Company's
management. Our responsibility is to express an opinion based on our audits.
In our opinion, the financial statement schedule referred to above, when
considered in relation to the basic financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.
 
                                          Ernst & Young LLP
 
Los Angeles, California
March 26, 1997