EXHIBIT 23



INDEPENDENT AUDITORS' CONSENT

      We consent to the incorporation by reference in Registration Statements
Nos. 2-89135; 33-13618; and 33-28533 of Kinark Corporation on Forms S-8 of our
report dated February 2, 1996, except as to the second paragraph of the Long-
Term Debt footnote for which the date is March 28, 1996 (which expresses an
unqualified opinion and includes explanatory paragraphs relating to the
adoption of Statement of Financial Accounting Standards No. 109, and the
acquisition of Rogers Galvanizing Company and the related private placement
financing that occurred subsequent to December 31, 1995), appearing in this
Annual Report on Form 10-K of Kinark Corporation for the year ended December
31, 1995.


/s/ Deloitte & Touche LLP

Tulsa, Oklahoma
April 1, 1996