CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-35057) pertaining to the Alco Standard Corporation Defined
Contribution Plan (the "Plan") and in the related Prospectus of our report dated
February 28, 1994, with respect to the financial statements and schedules of the
Plan included in this Annual Report (Form 11-K) for the year ended September 30,
1993.



Philadelphia, Pennsylvania
March 29, 1994