Exhibit 23


                       Consent of Independent Accountants



We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-8 (No.  333-564) of  FinishMaster,  Inc. of our report dated
February  19,  2002  relating  to  the  consolidated  financial  statements  and
financial statement schedule, which appear in this Form 10-K.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Indianapolis, Indiana
March 28, 2002