Exhibit 23.3


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of our report
included in this registration statement and to the incorporation by reference in
this registration statement of our report dated February 4, 2000, included in
Dayton Superior Corporation's Form 10-K for the year ended December 31, 1999,
and to all references to our Firm included in this registration statement.



Dayton, Ohio
August 1, 2000