EXHIBIT NO. 23 

 

Consent of Independent Auditors

 

The Board of Directors 

Armstrong Holdings, Inc.: 

 

We consent to the incorporation by reference in Registration Statement No. 333-74501 on FormS-3 and Registration Statements No., 33-91890, 33-18996, 33-18997, 33-65768, 333-79093 and 333-43872 on Form S-8 of Armstrong Holdings, Inc. of our report dated February 25, 2004, with respect to the consolidated balance sheets of ArmstrongHoldings, Inc., and subsidiaries as of December 31, 2003 and 2002 and the related consolidated statements of earnings, cash flows and shareholders’ equity and the related financial statement schedule for each of the years in the three-yearperiod ended December 31, 2003, which report appears in the December 31, 2003 annual report on Form 10-K of Armstrong Holdings, Inc. 

 

Our report dated February 25, 2004, contains an explanatory paragraph that states three of the Company’s domestic subsidiaries, including Armstrong World Industries,Inc. filed separate voluntary petitions for relief under Chapter 11 of the United States Bankruptcy Code on December 6, 2000 and Armstrong World Industries, Inc. has also defaulted on certain debt obligations. Our report also states that the filingunder Chapter 11 and the resulting increased uncertainty regarding the Company’s potential asbestos liabilities raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financialstatements and financial statement schedule do not include any adjustments that might result from the outcome of these uncertainties. 

 

Our report dated February 25, 2004 refers to a change in the method of accounting for goodwill and intangible assets. 

 

/s/ KPMG LLP 

 

Philadelphia, Pennsylvania 

March 3, 2004

 

EXHIBIT NO. 23 

 

Consent of Independent Auditors

 

The Board of Directors 

Armstrong World Industries, Inc.: 

 

We consent to the incorporation by reference in Registration Statement No. 333-74501 on FormS-3 and Registration Statements No., 33-91890, 33-18996, 33-18997, 33-65768 and 333-79093 on Form S-8 of Armstrong World Industries, Inc. of our report dated February 25, 2004, with respect to the consolidated balance sheets of Armstrong WorldIndustries, Inc., and subsidiaries as of December 31, 2003 and 2002 and the related consolidated statements of earnings, cash flows and shareholder’s equity and the related financial statement schedule for each of the years in the three-yearperiod ended December 31, 2003, which report appears in the December 31, 2003 annual report on Form 10-K of Armstrong World Industries, Inc. 

 

Our report dated February 25, 2004, contains an explanatory paragraph that states the Company and two of its domestic subsidiaries filed separate voluntary petitions forrelief under Chapter 11 of the United States Bankruptcy Code on December 6, 2000 and the Company has also defaulted on certain debt obligations. Our report also states that the filing under Chapter 11 and the resulting increased uncertaintyregarding the Company’s potential asbestos liabilities raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements and financial statement schedule do not includeany adjustments that might result from the outcome of these uncertainties. 

 

Ourreport dated February 25, 2004 refers to a change in the method of accounting for goodwill and intangible assets. 

 

/s/ KPMG LLP 

 

Philadelphia, Pennsylvania 

March 3, 2004