Exhibit 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


     We hereby consent to the  incorporation  by reference in Valhi,  Inc.'s (i)
Registration  Statement  on Form S-8  (Nos.  33-53633,  33-48146,  33-41507  and
33-21758) and related  Prospectus  pertaining to the Valhi,  Inc. 1987 Incentive
Stock Option - Stock Appreciation Rights Plan and (ii) Registration Statement on
Form S-8 (No.  333-48391) and related  Prospectus  pertaining to the Valhi, Inc.
1997 Long-Term  Incentive Plan, of our reports dated March 30, 2005,  except for
the restatement discussed in Note 1 to the consolidated financial statements and
the matter  described in the  penultimate  paragraph of  Management's  Report On
Internal Control Over Financial Reporting,  as to which the date is December 23,
2005,  relating to the consolidated  financial  statements,  financial statement
schedules, management's assessment of the effectiveness of internal control over
financial  reporting and the  effectiveness  of internal  control over financial
reporting, of Valhi, Inc., which appear in this Annual Report on Form 10-K/A.




                                                   PricewaterhouseCoopers LLP


Dallas, Texas
December 23, 2005