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EXHIBIT 1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-62361) of Metals USA, Inc. of our report dated
June 12, 2000 relating to the financial statements of the Metals USA, Inc.
401(k) Plan, which appears in this Form 11-K.
PricewaterhouseCoopers LLP
Hartford, Connecticut
June 26, 2000
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