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                                                                      EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the registration
statement of Lindsay Manufacturing Co. on Form S-8 (File No. 333-00769) of our
report dated September 24, 1999 on our audits of the consolidated financial
statements and financial statement schedule of Lindsay Manufacturing Co., as of
August 31, 1999 and 1998 and for each of the three years in the period ended
August 31, 1999, which report is in the Company's Annual Report on Form 10-K for
the year ended August 31, 1999.


                                  /s/ PRICEWATERHOUSECOOPERS LLP
                                  ----------------------------------
                                  PRICEWATERHOUSECOOPERS LLP

Omaha, Nebraska
November 24, 1999