<PAGE>

                                                                  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 Form S-3 and Registration Statements No., 33-91890, 33-18996,
33-18997, 33-29768, 33-65768, 333-74633, 333-79093 and 333-43872 on Form S-8 of
Armstrong Holdings, Inc. of our report dated February 22, 2002, with respect to
the consolidated balance sheets of Armstrong Holdings, Inc., and subsidiaries as
of December 31, 2001 and 2000 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-year period ended December
31, 2001, which report appears in the December 31, 2001 annual report on Form
10-K of Armstrong Holdings, Inc.

Our report dated February 22, 2002, 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 filing under 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 financial statements and financial statement schedule do not
include any adjustments that might result from the outcome of these
uncertainties.

/s/ KPMG LLP

Philadelphia, Pennsylvania
March 4, 2002

<PAGE>
                                                                  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 Form S-3 and Registration Statements No., 33-91890, 33-18996,
33-18997, 33-29768, 33-65768, 333-74633 and 333-79093 on Form S-8 of Armstrong
World Industries, Inc. of our report dated February 22, 2002, with respect to
the consolidated balance sheets of Armstrong World Industries, Inc., and
subsidiaries as of December 31, 2001 and 2000 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-year period
ended December 31, 2001, which report appears in the December 31, 2001 annual
report on Form 10-K of Armstrong World Industries, Inc.

Our report dated February 22, 2002, contains an explanatory paragraph that
states the Company and two of its domestic subsidiaries filed separate voluntary
petitions for relief 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 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 financial statements and financial
statement schedule do not include any adjustments that might result from the
outcome of these uncertainties.



/s/ KPMG LLP

Philadelphia, Pennsylvania
March 4, 2002