EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in this registration statement on Form S-4 of our
report dated September 11, 1998, which report is based, in part, on the report
of other auditors for fiscal 1997, on our audits of the consolidated financial
statements of Philipp Brothers Chemicals, Inc and Subsidiaries as of June 30,
1998 and 1997 and for the years then ended. We also consent to the references to
our firm under the caption "Experts."

                                          PRICEWATERHOUSECOOPERS LLP

Florham Park, New Jersey
September 29, 1998