Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the following Registration Statements of BlueLinx Holdings Inc.:

(1)	Registration Statement (Form S-8 No. 333-124721) pertaining to the BlueLinx Holdings Inc. Equity Incentive Plan;
(2)	Registration Statement (Form S-8 No. 333-128091) pertaining to the BlueLinx Corporation Hourly Savings Plan and the BlueLinx Corporation Salaried Savings Plan; and
(3)	Registration Statement (Form S-8 No. 333-134612) pertaining to the BlueLinx Holdings Inc. 2006 Long-Term Equity Incentive Plan;

of our reports dated February 23, 2007, with respect to the consolidated financial statements of BlueLinx Holdings Inc. (formerly known as ABP Distribution Holdings Inc.) and subsidiaries for the years ended December 30, 2006 and December 31, 2005, and for the period from inception (March 8, 2004) to January 1, 2005, BlueLinx Holdings Inc. management’s assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control over financial reporting of BlueLinx Holdings Inc., and of our report dated March 20, 2005, with respect to the financial statements of the Building Products Distribution Division of Georgia-Pacific Corporation for the period from January 4, 2004 to May 7, 2004, included in the Annual Report (Form 10-K) for the year ended December 30, 2006.

/s/   Ernst & Young LLP

Atlanta, Georgia
February 23, 2007