Exhibit 23(a) ------------- Consent of Independent Certified Public Accountants We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated July 12, 1995, which appears on page F-2 of the Prospectus constituting part of the Registration Statement on Form S-1 relating to the consolidated financial statements of Walter Industries, Inc. and its subsidiaries, which appears in such Prospectus. /s/ Price Waterhouse LLP PRICE WATERHOUSE LLP Tampa, Florida March 28, 1996