EXHIBIT 23.3


                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (File No. 333-19959) of Kevco, Inc. of our report dated
February 18, 1997, relating to the consolidated financial statements of Shelter
Components Corporation as of and for the years ended December 31, 1996 and 1995,
which appears in the Current Report on Form 8-K of Kevco, Inc. dated December
16, 1997.

/s/ Price Waterhouse LLP

Indianapolis, Indiana
December 15, 1997