BUILDING MATERIALS HOLDING CORP
S-8, EX-23.3, 2000-10-02
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                                                                    EXHIBIT 23.3


CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement on Form S-8 of our reports dated
January 25, 1999, included in Building Materials Holding Corporation's Form 10-K
for the year ended December 31, 1999.




                                                 /s/ ARTHUR ANDERSEN LLP


Boise, Idaho
September 29, 2000



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