Seiler & Company, LLP
                       CERTIFIED PUBLIC ACCOUNTANTS


The Board of Directors
Core-Mark International, Inc.

    We consent to the inclusion of our unqualified report dated December 13, 
1996, with respect to the balance sheet of Melvin Sosnick Company as of 
September 28, 1996 and the related statement of earnings, stockholders' 
equity, and cash flows, which report appears in the Form 8-K of Core-Mark 
International, Inc. dated April 19, 1997.

    Our report dated December 13, 1996, contains an explanatory paragraph 
that states that the Company has suffered recurring losses from operations 
and has a net capital deficiency, which raises substantial doubt about its 
ability to continue as a going concern.  The financial statements do not 
include any adjustments that might result from the outcome of that 
uncertainty.

                                                 /s/ Seiler & Company, LLP




San Francisco, California
April 17, 1997

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                           Seiler & Company, LLP
                       CERTIFIED PUBLIC ACCOUNTANTS
                                           
                                           
The Board of Directors
Core-Mark International, Inc.

    We consent to the inclusion of our unqualified report dated December 26, 
1996, with respect to the balance sheet of Capital Cigar Company as of 
September 28, 1996 and the related statement of earnings, stockholders' 
equity, and cash flows, which report appears in the Form 8-K of Core-Mark 
International, Inc. dated April 19, 1997.

    Our report dated December 26, 1996, contains an explanatory paragraph 
that states that the Company has suffered recurring losses from operations, 
which raises substantial doubt about its ability to continue as a going 
concern.  The financial statements do not include any adjustments that 
might result from the outcome of that uncertainty.




                                                 /s/ Seiler & Company, LLP




San Francisco, California
April 17, 1997

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