EXHIBIT 23.3

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


    As independent public accountants, we hereby consent to the incorporation by
reference in Registration Statement Form S-3, amendment no. 3, and Form S-4,
amendment no. 3, filed on or about December 10, 2001, of our reports dated
July 30, 2001 included in Fleetwood Enterprises, Inc.'s Form 10-K for the year
ended April 29, 2001, as amended, and to all references to our Firm included in
these registration statements.


Orange County, California
December 4, 2001