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Exhibit 23.1
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration Statement on
Form S-8 for the registration of 1,000,000 common shares pertaining to the ACR
Group 401(k) Plan of our report dated May 25, 2000, with respect to the
consolidated financial statements of ACR Group, Inc. included in the Company's
Annual Report on Form 10-K for the year ended February 29, 2000, filed with the
Securities and Exchange Commission.
/s/ Ernst & Young LLP
Ernst & Young LLP
Houston, Texas
December 1, 2000
