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Exhibit 23(b)
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration Statement (Form
S-8) pertaining to the Acorn Products, Inc. Amended and Restated 1997 Stock
Incentive Plan of our report dated September 15, 1999, except for Notes 4 and
13, as to which the date is October 28, 1999, with respect to the consolidated
financial statements and schedules of Acorn Products, Inc. included in its
Annual Report (Form 10-K) for the year ended July 30, 1999, filed with the
Securities and Exchange Commission.
/s/ Ernst & Young LLP
ERNST & YOUNG LLP
Columbus, Ohio
August 15, 2000
