Exhibit 23.2





                       Consent of Independent Auditors
                       -------------------------------

The Board of Directors
Armstrong World Industries, Inc.:


We consent to the use of our audit report dated February 16, 1996, on the
consolidated balance sheets of Armstrong World Industries, Inc. and
subsidiaries as of December 31, 1995 and 1994 and the related consolidated
statements of earnings, cash flows and shareholders' equity and related
supplementary information on depreciation rates and schedule for each of
the years in the three-year period ended December 31, 1995, incorporated
herein by reference and to the reference to our firm under the heading
"Experts" in the prospectus.


KPMG PEAT MARWICK L.L.P.


Philadelphia Pennsylvania
June 19, 1996