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EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the use of our report on
the Consolidated Financial Statements of Waxman Industries, Inc. and
Subsidiaries for the year ended June 30, 1999 (and to all references to our
Firm) included in or made a part of this Schedule 14C Information Statement. It
should be noted that we have not audited any financial statements of the Company
subsequent to June 30, 1999, or performed any audit procedures subsequent to the
date of our report.
/s/ Arthur Andersen LLP
Cleveland, Ohio,
August 4, 2000
