Exhibit 23.1
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
We hereby consent to the incorporation by reference in the Registration 
Statement on Form S-8 (No. 33-87522) of NN Ball and Roller, Inc. of our 
report dated January 17, 1997, appearing on page 20 in the 1996 Form 10-K.
 

PRICE WATERHOUSE LLP

Winston-Salem, North Carolina 
March 27, 1997