BUILDING MATERIALS HOLDING CORP
S-8, EX-23.2, 2000-08-22
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CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 17, 2000 relating to the
financial statements, which appears in the 1999 Annual Report to Shareholders of
Building Materials Holding Corporation, which is incorporated by reference in
Building Materials Holding Corporation's Annual Report on Form 10-K for the year
ended December 31, 1999. We also consent to the incorporation by reference of
our report dated February 17, 2000 relating to the financial statement schedule,
which appears in such Annual Report on Form 10-K.



                         /s/ PRICEWATERHOUSECOOPERS LLP




   San Francisco, California
   August 18, 2000





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