EXHIBIT 23.1



                     CONSENT OF INDEPENDENT ACCOUNTANTS

     We hereby consent to the incorporation by reference in the
     Prospectus constituting part of this Registration Statement on
     Form S-3 of our report dated November 17, 1995 appearing on page
     14 of Savannah Foods & Industries, Inc.'s Annual Report on Form
     10-K for the year ended October 1, 1995.  We also consent to the
     references to us under the heading "Experts" in such Prospectus. 

     Price Waterhouse LLP

     Atlanta, Georgia

       
 
   June 3, 1996