EXHIBIT 23.1

                     CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS


     We consent to the  incorporation by reference herein of our report included
in Handy  Hardware  Wholesale,  Inc.'s Annual Report on Form 10-K and 10-K/A for
the year  ended  December  31,  2004,  and the  reference  to our firm under the
heading "Experts" in the Prospectus.



                                       /s/ Clyde D. Thomas & Company, P.C.
                                       -----------------------------------
                                       CLYDE D. THOMAS & COMPANY, P. C.
                                       Certified Public Accountants


  June 16, 2005
  Pasadena, Texas