EXHIBIT 23.2

                          INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement
No.333-92076 on Form S-8 of Waxman Industries, Inc. of our report dated July 23,
2003 relating to the financial statements of TWI International Taiwan, Inc. not
presented separately herein, appearing in and incorporated by reference in the
Annual Report on Form 10-K of Waxman Industries, Inc. and subsidiaries for the
year ended June 30, 2003.

/s/ EnWise CPA's & Co.
EnWise CPAs & Co.
Taichung,Taiwan

August 22, 2003