1

                                                                    EXHIBIT 23.1


We consent to the incorporation by reference in this Annual Report (Form 10-K)
of Palm Harbor Homes, Inc. and subsidiaries, and in the Registration Statement
(Form S-8 No. 333-24135) pertaining to the Palm Harbor Homes, Inc. Employee
Savings Plan, and in the Registration Statement (Form S-3 No. 333-52535) and in
the related Prospectus of Palm Harbor Homes, Inc. and subsidiaries of our report
dated April 30, 1999, with respect to the consolidated financial statements
included in the 1999 Annual Report to Shareholders of Palm Harbor Homes, Inc.
and subsidiaries.


                                                           /s/ Ernst & Young LLP



Dallas, TX
June 11, 1999