EXHIBIT 23



                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


     We  consent to the incorporation by reference in the registration statement
of  Gradall  Industries,  Inc.,  on Form S-8 (File No. 333-40523) of our reports
dated  February 23, 1998, on our audits of the consolidated financial statements
and  financial  statement schedule of Gradall Industries, Inc., and Subsidiaries
as  of  December  31,  1997 and 1996, and for the years ended December 31, 1997,
1996  and  1995,  which reports are included in this Annual Report on Form 10-K.




                                   /s/ COOPERS & LYBRAND L.L.P.
                                   ----------------------------
                                   COOPERS  &  LYBRAND  L.L.P.

Cleveland,  Ohio
March  25,  1998