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                                                                      EXHIBIT 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No.  33-90722) of our report dated March 27, 1997
appearing on page 4 of the Annual Report on Form 11-K of the Aviall, Inc.
Employee Stock Purchase Plan for the period ended December 31, 1996.




PRICE WATERHOUSE LLP

Dallas, Texas
March 27, 1997





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