Simpson Manufacturing Co., Inc. and Subsidiaries
            Consent of Independent Certified Public Accountants

                                Exhibit 23

We consent to the incorporation by reference in the registration statements 
of Simpson Manufacturing Co., Inc. on Forms S-8 (File No. 33-85662 and File 
No. 33-90964) of our report dated January 28, 1999, on our audits of the 
consolidated financial statements and the financial statement schedule of 
Simpson Manufacturing Co., Inc. and subsidiaries as of December 31, 1998 and 
1997 and for the years ended December 31, 1998, 1997 and 1996, which report 
is included in this Annual Report on Form 10-K.



                                                PricewaterhouseCoopers LLP

San Francisco, California
March 29, 1999