Exhibit 23.1


                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (no. 333-17617) of American Pad & Paper Company of our
report dated March 15, 1999 appearing on page 42 of this Form 10-K.



PRICEWATERHOUSECOOPERS LLP

Dallas, Texas 
March 25, 1999