1


                                                                Exhibit 23.1



             CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



As independent certified public accountants, we hereby consent to the
incorporation by reference of our report included in this Form 10-K into
Barnett Inc.'s previously filed Registration Statement on Form S-8 File No.
333-23431.



ARTHUR ANDERSEN LLP


Jacksonville, Florida
September 24, 1998