Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration statement of
SunSource Inc. on Forms S-8 (File No. 333-53121, 333-53123 and 333-63409) of our
report dated February 9, 2000, on our audits of the consolidated financial
statements and financial statement schedules of SunSource Inc. as of December
31, 1999 and 1998, and for the three years in the period ending December
31,1999, which report is included in this Annual Report on Form 10-K.



Philadelphia, Pennsylvania
March 28, 2000