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<PAGE> 1
Exhibit 23.1
[ARTHUR ANDERSEN LOGO]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation of our
report dated August 28, 2000, on the Consolidated Financial Statements of Waxman
USA Inc. and Subsidiaries for the year ended June 30, 2000, included in this
Form 10-K, into the Company's previously filed Form S-4 Registration Statement
No. 333-3689.
/s/Arthur Andersen LLP
Cleveland, Ohio
September 12, 2000.
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