EXHIBIT 23




                        CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-28763) pertaining to the Alco Standard Corporation Capital 
Accumulation Plan (the "Plan") and in the related Prospectus of our report
dated May 19, 1995, with respect to the financial statements and schedules of
the Plan included in this Annual Report (Form 11-K) for the year ended December
31, 1994.



Philadelphia, Pennsylvania                                /s/ Ernst & Young, LLP
June 28, 1995