CONSENT OF INDEPENDENT AUDITORS

The Board of Directors and Stockholders
Danielson Holding Corporation:

We consent to incorporation by reference in the registration statement (No.
333-30538), on Form S-3 of Danielson Holding Corporation and subsidiaries of our
reports dated March 7, 2000, relating to the consolidated balance sheets of
Danielson Holding Corporation and subsidiaries as of December 31, 1999 and 1998,
and the related consolidated statements of operations, stockholders' equity, and
cash flows for each of the years in the three-year period ended December 31,
1999, and all related schedules, which reports appear in the December 31, 1999
annual report on Form 10-K of Danielson Holding Corporation and its
subsidiaries.

New York, New York
March 29, 2000