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 
27, 1997, on our audits of the financial statements and financial statement 
schedules of the Handleman Company Salary Deferral and Stock Plan as of December
31, 1996 and 1995, and for the year ended December 31, 1996, which report is 
included in this Annual Report on Form 11-K.


Coopers & Lybrand L.L.P.

Detroit, Michigan 
June 27, 1997