Exhibit 23.3



                          CONSENT OF INDEPENDENT ACCOUNTANTS


    We consent to the inclusion in this registration statement on Form S-4 of 
our reports dated March 1, 1996, except for the last Note for which the date 
is August 5, 1996, on our audits of the financial statements and financial 
statement schedule of the Masco Home Furnishings Group.  We also consent to 
the reference to our firm under the caption "Experts".

Coopers & Lybrand L.L.P.

Detroit, Michigan
October 24, 1996