CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-1 of our reports dated March 9, 1994 relating
to the balance sheet of Reeves Holdings, Inc., and February 11, 1994 relating
to the financial statements of Reeves Industries, Inc., which appear in such
Prospectus. We also consent to the application of such reports to the
Financial Statement Schedules for the three years ended December 31, 1993
listed under Item 16(b) of this Registration Statement when such schedules are
read in conjunction with the financial statements referred to in our reports.
The audits referred to in such reports also included in these schedules. We
also consent to the references to us under the headings "Experts" and
"Selected Financial Data" in such Prospectus. However, it should be noted that
Price Waterhouse has not prepared or certified such "Selected Financial Data".




PRICE WATERHOUSE

Atlanta, Georgia
March 31, 1994