EXHIBIT 23.4 

             CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS 

To the Board of Directors 
The Fonda Group, Inc. 

We hereby consent to the use in the Prospectus constituting a part of this 
Registration Statement of our report dated January 19, 1995, relating to the 
financial statements of The Fonda Group, Inc., which is contained in that 
Prospectus, and of our report dated January 19, 1995 relating to the 
Schedule, which is contained in Part II of the Registration Statement. 

We also consent to the reference to us under the headings "Selected 
Historical Financial Data" and "Experts" in the Prospectus. 

                                      /s/ BDO Seidman, LLP
                                          BDO Seidman, LLP 

Valhalla, New York 
May 29, 1997