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                                                                      EXHIBIT 23


               Consent of Ernst & Young LLP, Independent Auditors

We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-30994) pertaining to the Palm Harbor Homes, Inc. Employee Savings
Plan of our report dated May 12, 2000, with respect to the financial statements
and schedule of the Palm Harbor Homes, Inc. Employee Savings Plan included in
this Annual Report (Form 11-K) for the year ended December 31, 1999.

                                                           /s/ ERNST & YOUNG LLP


Dallas, Texas
June 28, 2000