Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 33-13622) of Brendle's Incorporated of our report
dated March 29, 1996, except as to Notes 1 and 8, which are as of April 30,
1996, appearing on page F-1 of the Annual Report to Shareholders on Form 10-K
for the year ended January 27, 1996.




PRICE WATERHOUSE LLP
Winston-Salem, North Carolina
May 30, 1996