Exhibit 23.1

                       Consent of Independent Accountants

We consent to the inclusion in this registration statement on Form S-4
(File No. ______________) of our report dated March 8, 1996, on our audits of
the consolidated financial statements and financial statement schedules of Sun
Distributors L.P. We also consent to the reference to our firm under the
caption "Experts."







                                            COOPERS & LYBRAND L.L.P.


Philadelphia, Pennsylvania
December 30, 1996