EXHIBIT 23


COOPERS                                 COOPERS & LYBRAND L.L.P.
&LYBRAND


                                        A PROFESSIONAL SERVICES FIRM






CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration statement
of Kysor Industrial Corporation on Form S-8 (File No. 33-27360) of our
report dated March 14, 1996 on our audit of the Kysor Industrial
Corporation Employee Stock Ownership Plan as of December 31, 1995 and 1994
and for the years ended December 31, 1995, 1994 and 1993, which report is
included in this Annual Report on Form 11-K.


/s/ Coopers & Lybrand L.L.P.


Detroit, Michigan
June 21, 1996



















Coopers & Lybrand L.L.P. is a member of Coopers & Lybrand International, a
limited liability association incorporated in Switzerland.