EXHIBIT 23

                         Consent of Independent Auditors


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-81566) pertaining to the 1991 Long-Term Incentive Plan of Wolohan
Lumber Co. of our report dated February 15, 2002, with respect to the
consolidated financial statements of Wolohan Lumber Co. included in Annual
Report (Form 10-K) for the year ended December 31, 2001.


                                        REHMANN ROBSON

March 26, 2002
Saginaw, Michigan