<PAGE> 1
EXHIBIT 23.1
Consent of Ernst & Young LLP
We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 333-24135) pertaining to the Palm Harbor Homes, Inc. Employee
Savings Plan, and in the Registration Statement (Form S-3 No. 333-52535) and in
the related Prospectus of Palm Harbor Homes, Inc. and subsidiaries, of our
report dated May 5, 2000, with respect to the consolidated financial statements
of Palm Harbor Homes, Inc. and subsidiaries included in this Annual Report
(Form 10-K) for the year ended March 31, 2000.
Dallas, Texas
May 31, 2000
