EXHIBIT 23.3
 
                      CONSENT OF INDEPENDENT ACCOUNTANTS
 
  We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-4 of Kevco, Inc. of our report dated February
18, 1997 relating to the consolidated financial statements of Shelter
Components Corporation as of December 31, 1996 and 1995 and for the two years
then ended, which appears in such Prospectus. We also consent to the reference
to us under the heading "Experts" in such Prospectus.
 
/s/ Price Waterhouse LLP
Indianapolis, Indiana
December 29, 1997