EXHIBIT 23.3


                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in this Registration Statement on
Form S-4 of our report dated February 21, 1995 with respect to the combined
financial statements and schedule of the U.S. Industries, Inc. Automotive Group
companies (not presented separately) appearing in U.S. Industries, Inc.'s Annual
Report on Form 10-K for the fiscal year ended September 28, 1996, and to the
reference to us under the heading "Experts" in the Prospectus, which is part of
this Registration Statement.



/s/ DELOITTE & TOUCHE LLP

New York, New York
March 21, 1997