EXHIBIT 23

Consent of Independent Registered

Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 333-128379 and No. 333-119747) pertaining to the Beacon Sales Acquisition, Inc. 401(k) Profit Sharing Plan of our report dated March 28, 2008, with respect to the financial statements and schedule of the Beacon Sales Acquisition, Inc. 401(k) Profit Sharing Plan included in this Annual Report (Form 11-K) for the fiscal year ended September 30, 2007.

	/s/ Ernst & Young LLP
Boston, Massachusetts
March 28, 2008