EXHIBIT  23.      CONSENT  OF  INDEPENDENT  ACCOUNTANTS



                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to  the  incorporation  by  reference  in  the Registration
Statements on Forms S-8 (Nos. 33-7156, 33-3011, 333-83535, 333-83543, 333-83545,
333-83565, and 333-83537) and on Form S-3 (No. 333-75405) of Clayton Homes, Inc.
of  our report dated August 8, 2000, relating to the financial statements, which
appears  in  the  Annual  Report  to Shareholders, which is incorporated in this
Annual  Report  on  Form  10-K.




/s/  PricewaterhouseCoopers
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PricewaterhouseCoopers
Knoxville,  TN
September  20,  2000