BUILDING MATERIALS HOLDING CORP
S-8, EX-23.3, 2000-08-22
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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
August 18, 2000





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