Exhibit No. 23

                        Consent of Independent Auditors
                        -------------------------------

The Board of Directors
Armstrong World Industries, Inc.:

We consent to incorporation by reference in Registration Statement Nos. 33-38837
and 333-6333 on Form S-3 and the Registration Statement Nos. 2-50942, 2-77936,
2-91890, 33-18996, 33-60070, 33-18998, and 33-29768 on Form S-8 of Armstrong
World Industries, Inc. of our report dated February 13, 1998, relating to the
consolidated balance sheets of Armstrong World Industries, Inc., and
subsidiaries as of December 31, 1997 and 1996 and the related consolidated
statements of earnings, cash flows and shareholders' equity and financial 
statement schedule for each of the years in the three-year period ended December
31, 1997, which report is included herein.


KPMG Peat Marwick LLP

Philadelphia, PA
March 19, 1998