EXHIBIT 23.1
 
                        Consent of Independent Auditors
 
The Board of Directors
Armstrong World Industries, Inc.:
 
We consent to the use of our report dated February 2, 1999, relating to the
consolidated financial statements of Armstrong World Industries, Inc., and
subsidiaries as of December 31, 1998 and 1997, and for each of the years in
the three-year period ended December 31, 1998, and the related financial
statement schedule, which report appears in the December 31, 1998 annual
report on Form 10-K of Armstrong World Industries, Inc., incorporated herein
by reference, and to the reference to our firm under the heading "Experts" in
the prospectus.
 
/s/ KPMG LLP
Philadelphia, Pennsylvania
March 12, 1999