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                                                                    EXHIBIT 23.3
 
                        CONSENT OF INDEPENDENT AUDITORS
 
   
     We consent to the reference to our firm under the caption "Experts" and to
the use of our report dated January 30, 1995 on the combined financial
statements of Basic Investments, Inc. and affiliates in the Registration
Statement (Post-effective Amendment No. 1 to Form S-4) and related Prospectus of
Pioneer Americas Acquisition Corp. for the registration of $200,000,000 9 1/4%
Series B Senior Secured Notes due 2007.
    
 
                                            PIERCY, BOWLER, TAYLOR & KERN
                                            CERTIFIED PUBLIC ACCOUNTANTS AND
                                            BUSINESS ADVISORS
                                            A PROFESSIONAL CORPORATION
 
Las Vegas, Nevada
   
October 15, 1997