EXHIBIT 23.1
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
   
  We consent to the inclusion in this registration statement on Form S-4 (File
No. 333-43691) of our report dated February 21, 1997, except for Note 13 as to
which the date is June 30, 1997, on our audits of the consolidated financial
statements of Kevco, Inc. as of December 31, 1996 and 1995 and for each of the
two years in the period ended December 31, 1996. We also consent to the
reference to our firm under the caption "Experts."     
 
/s/ Coopers & Lybrand L.L.P.
 
Fort Worth, Texas
   
January 21, 1998