Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

May 20, 1998

EXHIBIT 23.1

Published on May 20, 1998



Exhibit 23.1

Consent of Independent Accountants

We consent to the incorporation by reference in this registration statement on
Form S-8 of our report dated January 29, 1998, except for Note 22 as to which
the date is February 5, 1998, on our audits of the consolidated financial
statements of SunSource Inc. as of December 31, 1997 and 1996 and for the years
ended December 31, 1997, 1996 and 1995, which report is included in SunSource
Inc.'s 1997 Annual Report on Form 10-K.

/s/ Coopers & Lybrand L.L.P.

2400 Eleven Penn Center
Philadelphia, Pennsylvania
May 18, 1998