EXHIBIT 23.3

                                 JAY HOWARD LINN
                           Certified Public Accountant
                               1160 KANE CONCOURSE
                                    SUITE 205
                        BAY HARBOR ISLAND, FLORIDA 33154
                                    --------

                            TELEPHONE: (305) 866-8700
                               FAX: (305) 866-8782



                         CONSENT OF INDEPENDENT AUDITORS


         I consent  to the  reference  to my firm,  Jay Howard  Linn,  Certified
Public Accountant, under the caption "Expert," and to the use of my report dated
April 25,  1996,  on the  balance  sheet of  Orthopedic  Products,  Inc.,  as of
September  30,  1995 and 1994,  and the related  statements  of  operations  and
retained  earnings  and cash flows for the years  ended  September  30, 1995 and
1994, in the  Registration  Statement of The Lehigh Group Inc. on Form S-4 dated
September 9, 1996 and the related Prospectus.


                                                     /s/ Jay Howard Linn
                                                     -------------------
                                                     Jay Howard Linn


Bay Harbor Islands, Florida
September 13, 1996