EXHIBIT 23.4
 
                      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 7, 1995, on our audit of the
consolidated statements of income, shareholders' equity and cash flows of
Shelter Components Corporation and subsidiaries for the year ended December
31, 1994. We also consent to the reference to our firm under the caption
"Experts."     
 
/s/ Coopers & Lybrand L.L.P.
South Bend, Indiana
   
January 21, 1998