Exhibit 23




                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statement (Form
S-8 No.  33-52956)  pertaining to the Lilly  Industries,  Inc.  Employee  401(k)
Savings  Plan of our  report  dated June 2, 2000 with  respect to the  financial
statements and schedule of the Lilly  Industries,  Inc.  Employee 401(k) Savings
Plan included in this Annual Report (Form 11-K) for the year ended  December 31,
1999.

Indianapolis, Indiana
June 27, 2000