Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration
Statement of The Lamson & Sessions Co. (Form S-8, File No. 333-46953) pertaining
to The Lamson & Sessions Co. Deferred Savings Plan (the "Plan"), of our report
dated May 13, 2005 with respect to the financial statements and supplemental
schedule of the Plan included in the Plan's Annual Report on Form 11-K for the
year ended December 31, 2004.

June 10, 2005