EXHIBIT 23.1

                         CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 33-41371 and 33-51665) of Robertson-Ceco
Corporation of our report dated March 21, 1996 appearing on page 42 of the
Annual Report on Form 10-K for the year ended December 31, 1995.  We also
consent to the incorporation by reference of our report on the Financial
Statement Schedules, which appears on page 49 of this 
Form 10-K.



/s/ Price Waterhouse LLP

Price Waterhouse LLP
San Francisco, California
February 13, 1997