EXHIBIT 23.2
CONSENT OF ERNST & YOUNG LLP
We consent to the incorporation by reference in
the Registration Statement on Form S-8, pertaining to the Congoleum Corporation
1999 Stock Option Plan for Non-Employee Directors of our report dated February 12,
1999, with respect to the financial statements of Congoleum Corporation incorporated
by reference in its Annual Report (Form 10-K) for the year ended December 31,
1998, and our report on the financial statement schedule dated March 24, 1999,
included therein, filed with the Securities and Exchange Commission.
ERNST & YOUNG LLP
By: /s/
___________________________
Philadelphia, Pennsylvania
July 30, 1999
