Exhibit 23


                       Consent of Independent Auditors


We consent to the incorporation by reference in this annual report (Form
10-K) of Wolohan Lumber Co. of our report dated February 14, 1997 included in
the 1996 Annual Report to shareholders of Wolohan Lumber Co.

We also consent to the incorporation by reference in the Registration
Statement (Form S-8 No. 33-81566) pertaining to the 1991 Long-Term Incentive
Plan of Wolohan Lumber Co. of our report dated February 14, 1997, with
respect to the financial statements and schedules of Wolohan Lumber Co.
incorporated by reference in Annual Report (Form 10-K) for the year ended
December 28, 1996.

Our audits also included the financial statement schedule of Wolohan Lumber
Co. listed in item 14 (a). This schedule is the responsibility of the
Company's management. Our responsibility is to express an opinion based on
our audits. In our opinion, the financial statement schedule referred to
above, when considered in relation to the basic financial statements taken as
a whole, presents fairly, in all material respects the information set forth
therein.







March 24, 1997
Detroit, Michigan