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                                                               EXHIBIT 23

[DELOITTE & TOUCHE LLP LETTERHEAD]




INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in the filings listed below of our
report dated March 26, 1996 (except for Notes 11 and 12, as to which the dates
are November 22, 1996 and January 3, 1997, respectively) with regard to the
consolidated financial statements of Thompson Minwax Holding Corp. and
Subsidiaries for the year ended December 31, 1995 (as restated), included in
the Current Report on Form 8-K of The Sherwin-Williams Company:

- -   Registration Statement (Form S-3 No. 33-64543) of The Sherwin-Williams
    Company; 

- -   Registration Statement (From S-8 No. 33-28585) pertaining to The
    Sherwin-Williams Company 1984 Stock Plan;

- -   Registration Statement (Form S-8 No. 33-52227) pertaining to The
    Sherwin-Williams Company 1994 Stock Plan;

- -   Registration Statement (Form S-8 No. 33-62229) and the Post Effective
    Amendment Number 5 of the Registration Statement (Form S-8 No. 2-80510)
    pertaining to The Sherwin-Williams Company Employee Stock Purchase and 
    Savings Plan; 

- -   Registration Statement (Form S-3 No. 33-22705) of The Sherwin-Williams 
    Company;

- -   Registration Statement (Form S-4 No. 333-00725) of the Sherwin-Williams
    Company; and

- -   Registration Statement (Form S-3 No. 333-01093) of The Sherwin-Williams
    Company.

/s/ Deloitte & Touche LLP

January 20, 1997


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