EXHIBIT 23.1




                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



As independent public accountants, we hereby consent to the incorporation by
reference of our report dated May 16, 2002, included in this Comfort Systems
USA, Inc. 401(k) Plan Annual Report on Form 11-K for the year ended December 31,
2001, into Comfort Systems USA, Inc.'s previously filed Form S-8 Registration
Statement File No. 333-44356.




ARTHUR ANDERSEN LLP


Houston, Texas
May 16, 2002