EXHIBIT 23

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-56764) pertaining to the 1992 Stock Option Plan, 1992 Director Stock
Option Plan, Employee Stock Purchase Plan, and Employee Stock Ownership Plan,
the Registration Statement (Form S-8 No. 333-03583) pertaining to the Patterson
Dental Company Capital Accumulation Plan of Patterson Dental Company, the
Registration Statement (Form S-8 No. 333-45742) pertaining to the Patterson
Dental Company Employee Stock Purchase Plan, the Registration Statement (Form
S-8 No. 333-87488) pertaining to the Patterson Dental Company 2001 Non-Employee
Directors' Stock Option Plan and the Patterson Dental Company Employee Stock
Ownership Plan or the Thompson Dental Company Stock Ownership Plan, the
Registration Statements on Form S-3 (No.s 333-19951, 333-41199, 333-61489, and
333-79147), and the Registration Statement (Form S-8 No. 333-101691) pertaining
to the Patterson Dental Company 2002 Stock Option Plan of our report dated May
22, 2003, with respect to the consolidated financial statements of Patterson
Dental Company included in this Annual Report (Form 10-K) for the year ended
April 26, 2003.

Our audits also included the financial statement schedule of Patterson Dental
Company listed in Item 15(a). This schedule is the responsibility of the
Company's management. Our responsibility is to express an opinion based on our
audits. In our opinion, the financial statement schedule referred to above, when
considered in relation to the basic financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.

                                                /s/ Ernst & Young LLP

          Minneapolis, Minnesota
          July 21, 2003