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                                                                    EXHIBIT 23-C

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Post-Effective Amendment No. 12 on Form S-1
to Form S-4 of our report dated February 22, 2001 (except as to note 2 which is
as of July 3, 2001 and note 7 which is as of April 19, 2001) relating to the
financial statements and financial statement schedule of TruServ Corporation,
which appear in such Registration Statement.





PricewaterhouseCoopers LLP



Chicago, Illinois
September 13, 2001