Exhibit 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


     We hereby  consent to the  incorporation  by reference in the  Registration
Statements  on  Form  S-8  (Nos.  33-53633,  33-48146,  33-41507,  33-21758  and
333-48391)  of Valhi,  Inc. of our report  dated March 24, 2006  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, which appears in
this on Form 10-K.




PricewaterhouseCoopers LLP


Dallas, Texas
March 24, 2006