Exhibit 23

                        Consent of Independent Auditors

   We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 333-76847) pertaining to the Trex Company, Inc. 1999 Employee
Stock Purchase Plan and the Trex Company, Inc. 1999 Stock Option and Incentive
Plan of our report dated February 7, 2001, with respect to the consolidated
financial statements of Trex Company, Inc. included in the Annual Report (Form
10-K) for the year ended December 31, 2000.

                                          /s/ Ernst & Young LLP

March 26, 2001
McLean, Virginia