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                                                                    Exhibit 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in this Registration Statement on Form S-4 of
Sleepmaster L.L.C. of our reports dated:

- - April 2, 1999, except as to Note 18, which is as of May 18, 1999, relating to
  the consolidated financial statements of Sleepmaster L.L.C. and Subsidiary;

- - March 26, 1999 relating to the financial statements of Palm Beach Bedding
  Company; and

- - March 26, 1999 relating to the financial statements of Herr Manufacturing
  Company;

which appear in such Registration Statement.  We also consent to the reference
to us under the heading "Experts" in such Registration Statement.





PricewaterhouseCoopers LLP
New York, New York
November 11, 1999



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            To the Director of Star Bedding Products [1986] Limited


We hereby consent to the use in this Registration Statement on Form S-4 of
Sleepmaster L.L.C. of our report dated March 19, 1999 (except as to note 11(b),
which is as of April 8, 1999) relating to the consolidated financial statements
of Star Bedding Products (1986) Limited, which appear in such Registration
Statement. We also consent to the reference to us under the heading "Experts" in
such Registration Statement.


PricewaterhouseCoopers LLP
Chartered Accountants


North York, Ontario
November 11, 1999