Exhibit 23.1

                          Consent of Ernst & Young LLP

We consent to the incorporation by reference of our report dated August 27,
1999, with respect to the consolidated financial statements of Matrix Service
Company included in this Form 10-K for the year ended May 31, 1999, in the
following registration statements.

Matrix Service Company 1990 Incentive Stock  Form S-8        File No. 33-36081
Option Plan

Matrix Service Company 1991 Stock Option     Form S-8        File No. 333-56945
Plan, as amended

Matrix Service Company 1995 Nonemployee      Form S-8        File No. 333-2771
Directors' Stock Option Plan


                                                               Ernst & Young LLP

Tulsa, Oklahoma
August 27, 1999

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