1 EXHIBIT 23(A) INDEPENDENT AUDITORS' CONSENT To the Shareholders and Board of Directors of Zemex Corporation We hereby consent to the incorporation in the Zemex Corporation Annual Report on Form 10-K for the fiscal year ended December 31, 1998 of our Independent Auditors' Reports, each dated February 5, 1999, which appear on page 32 of the Annual Report to Shareholders and page 15 of the Form 10-K, respectively. /s/ DELOITTE & TOUCHE LLP DELOITTE & TOUCHE LLP Toronto, Ontario February 5, 1999 2 ZEMEX CORPORATION AND SUBSIDIARIES SCHEDULE IX - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES FOR THE YEAR ENDED DECEMBER 31, COLUMN A COLUMN B COLUMN C COLUMN D COLUMN E COLUMN F - -------- -------- -------- -------- -------- -------- ADDITIONS BALANCE AT CHARGED TO OTHER BALANCE BEGINNING COSTS AND ADDITIONS AT END DESCRIPTION OF PERIOD EXPENSES (DEDUCTIONS) DEDUCTIONS OF PERIOD - ----------- --------- -------- ------------ ---------- --------- 1998 RESERVES - OTHER $1,014,000 $64,000 $(72,000) -- $1,006,000 ALLOWANCE FOR UNCOLLECTABLE ACCOUNTS 328,000 5,000 -- $4,000 329,000 1997 RESERVES - OTHER $599,000 $165,000 $250,000 -- $1,014,000 ALLOWANCE FOR UNCOLLECTABLE ACCOUNTS 452,000 84,000 (76,000) $132,000 328,000 1996 RESERVES - OTHER $605,000 $100,000 -- $106,000 $599,000 ALLOWANCE FOR UNCOLLECTABLE ACCOUNTS 386,000 148,000 $5,000 87,000 452,000 S-1