EXHIBIT 23
 
              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
 
  We have issued our report dated February 24, 1995, accompanying the
consolidated financial statements included in the Annual Report of Ply Gem
Industries, Inc. on Form 10-K for the year ended December 31, 1994. We hereby
consent to the incorporation by reference of said report in the Registration
Statements of PlyGem Industries, Inc. on Form S-8 (Registration Nos. 33-28753;
33-52514; 33-28752; 2-84279; 33-52516; 33-55035; and 33-55037).
 
                                          Grant Thornton LLP
 
New York, New York
March 30, 1995