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") of our report dated February 28, 1995, 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, 1994.



Philadelphia, Pennsylvania
March 29, 1995

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