EXHIBIT 23.3
                        
                     CONSENT OF INDEPENDENT AUDITORS     
 
  We consent to the inclusion in this registration statement on Form S-1 of
our report, which includes an explanatory paragraph regarding a change in
accounting method, dated March 24, 1995, on our audits of the financial
statements of Kevco, Inc. as of December 31, 1994 and for the years ended
December 31, 1994 and 1993. We also consent to the reference to our firm under
the caption "Experts."
 
/s/ Rylander, Clay & Opitz, L.L.P.
 
Fort Worth, Texas
   
October 22, 1996