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Exhibit 23
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-02095) of Walter Industries, Inc. and its
subsidiaries of our report dated July 21, 2000, which appears in this Form 10-K.
We also consent to the incorporation by reference of our report dated July 21,
2000 relating to the Financial Statement Schedules, which appears in this Form
10-K.
/s/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP
Tampa, Florida
August 29, 2000
