EXHIBIT 28.1



                      CONSENT OF INDEPENDENT ACCOUNTANTS




We consent to the incorporation by reference in the registration statement of
the Handleman Company on Form S-8 (File No. 33-69030) of our report dated
June 7, 1995, on our audits of the financial statements and financial statement
schedules of the Handleman Company Salary Deferral and Stock Plan as of
December 31, 1994 and 1993, and for the year ended December 31, 1994, which 
report is included in this Annual Report on Form 11-K.


                                       Coopers & Lybrand L.L.P.

Detroit, Michigan
June 23, 1995



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