EXHIBIT 23-B

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in this Post-Effective Amendment No. 16 on Form S-1
to Registration Statement on Form S-4 (Registration No. 333-18397) of our report
dated February 13, 2004 relating to the financial statements and financial
statement schedule of TruServ Corporation, which appears in such Registration
Statement.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Chicago, Illinois
March 17, 2004