EXHIBIT 23

                      CONSENT OF INDEPENDENT ACCOUNTANTS


     We consent to the incorporation by reference in the registration statement
of Continental Materials Corporation and Subsidiaries on Form S-8 (File No.
33-23671) of our report dated March 10, 1995 on our audits of the consolidated
financial statements and financial statement schedules of Continental Materials
Corporation and Subsidiaries as of December 31, 1994 and January 1, 1994, and
for the three years in the period ended December 31, 1994, which reports are
included in this Annual Report on Form 10-K.



                                       COOPERS & LYBRAND L.L.P.


Chicago, Illinois
March 28, 1995