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                                  EXHIBIT 23

                      CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this registration
statement of Lindsay Manufacturing Co. on Form S-8 (File No.
333-00769) of our report dated October 2, 1997 on our audits of the
consolidated financial statements and financial statement schedule of
Lindsay Manufacturing Co., as of August 31, 1997 and 1996 and for
each of the three years in the period ended August 31, 1997, which
report is incorporated by reference in the Company's Annual Report on
Form 10-K for the year ended August 31, 1997.




                                      COOPERS & LYBRAND L.L.P.


                                     

Omaha, Nebraska
November 26, 1997






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