Exhibit 23.1

                      REPORT OF INDEPENDENT ACCOUNTANTS ON
                          FINANCIAL STATEMENT SCHEDULES

To the Stockholder of
Community Distributors, Inc:

Our audits of the financial statements referred to in our report dated October
5, 2001 appearing in the 2001 Annual Report on Form 10-K to Stockholder of
Community Distributors, Inc. also included an audit of the financial statement
schedules listed in Item 14(a)(2) of this Form 10-K. In our opinion, these
financial statement schedules present fairly, in all material respects, the
information set forth therein when read in conjunction with the related
financial statements.

PricewaterhouseCoopers LLP
New York, New York
October 26, 2001




                      REPORT OF INDEPENDENT ACCOUNTANTS ON
                          FINANCIAL STATEMENT SCHEDULES

To the Board of Directors and Stockholders of
CDI Group, Inc. and Subsidiary:

Our audits of the consolidated financial statements referred to in our report
dated October 5, 2001 appearing in the 2001 Annual Report on Form 10-K to
Stockholders of CDI Group, Inc. and Subsidiary also included an audit of the
financial statement schedules listed in Item 14(a)(2) of this Form 10-K. In
our opinion, these financial statement schedules present fairly, in all
material respects, the information set forth therein when read in conjunction
with the related consolidated financial statements.

PricewaterhouseCoopers LLP
New York, New York
October 26, 2001