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<PAGE> 1
EXHIBIT 23.1
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration Statement on
Form S-8 pertaining to the Kevco, Inc. 1999 Stock Option Plan of our report
dated February 25, 2000, with respect to the consolidated financial statements
of Kevco, Inc. included in its Annual Report (Form 10-K) for the year ended
December 31, 1999, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
Fort Worth, Texas
October 10, 2000
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