EXHIBIT 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements
(Form S-8 Nos. 333-34653 and 333-84387) pertaining to the Congoleum Corporation
1995 Stock Option Plan and the Non-Qualified, Non-Employee Directors Stock
Option Plan of our report dated March 21, 2007, with respect to the Consolidated
Financial Statements and schedule of Congoleum Corporation included in the
Annual Report (Form 10-K) for the year ended December 31, 2006.


                                                    /s/ Ernst & Young LLP
                                                    ---------------------
                                                        Ernst & Young LLP



Boston, Massachusetts
March 27, 2007