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                                                                      Exhibit 23


                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in this Annual Report (Form 10-K)
of Virco Mfg. Corporation of our report dated March 13, 1998, included in the
1997 Annual Report to Stockholders of Virco Mfg. Corporation.

Our audits also included the financial statement schedule of Virco Mfg.
Corporation listed in Item 14(a). This schedule is the responsibility of the
company's management. Our responsibility is to express an opinion based on our
audits. In our opinion, the financial statement schedule referred to above, when
considered in relation to the basic financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.

We also consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 33-65096) pertaining to the Virco Mfg. Corporation 1993 Stock
Incentive Plan of our report dated March 13, 1998, with respect to the
consolidated financial statements incorporated herein by reference, and our
report included in the preceding paragraph with respect to the financial
statement schedule included in this Annual Report (Form 10-K) of Virco Mfg.
Corporation.




Los Angeles, California
April 29, 1998