CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  listed below of WHX  Corporation of our reports dated April 26, 2001
and February 12, 2001,  relating to the financial  statements of WHX Corporation
and Wheeling-Nisshin, Inc. respectively, which appear in this Form 10-K.

On Form S-3

            File No. 33-54831
            File No. 33-63845

On Form S-8:

            File No. 33-54801
            File No. 33-56281
            File No. 333-64217
            File No. 333-36985


PricewaterhouseCoopers LLP
New York, New York
April 26, 2001