EXHIBIT 24(a)



                   CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectus constituting part of this 
Registration Statement on Form S-1 of our report dated March 20, 1997 
relating to the financial statements of Alpha Pro Tech, Ltd., which appears 
in such Prospectus. We also consent to the application of such report to the 
Financial Statement Schedule for the three years ended December 31, 1996 
listed under Item 16(b) of this Registration Statement when such schedule is 
read in conjunction with the financial statements referred to in our report. 
The audits referred to in such report also included this schedule.

We also consent to the reference to us under the heading "Experts" in such 
Prospectus.

/s/ Price Waterhouse LLP

Price Waterhouse LLP
Salt Lake City, Utah

   
November 11, 1997