EXHIBIT 23.2


                      CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the incorporation by reference in the registration statement of
Kevco, Inc. on Form S-8 (File No. 333-19959) of our report dated 
February 14, 1997, except for Note K, which is February 28, 1997, on our audits
of the consolidated financial statements of Bowen Supply, Inc. and Subsidiary as
of December 31, 1996 and 1995 and for the two years in the period ended 
December 31, 1996, which report is included in this Form 8-K/A.

                                                /s/ Dougherty McKinnon & Luby


Columbus, Georgia
May 6, 1997