EXHIBIT 23

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

    We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-02095) of Walter Industries, Inc. and its
subsidiaries of our reports dated February 1, 2002 relating to the financial
statements and financial statement schedules, which appear in this Form 10-K.

/S/ PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP
Tampa, Florida
March 19, 2002