EXHIBIT 23





                              Accountants' Consent


  The Board of Directors
  Colonial Commercial Corp.:

  We consent to incorporation by reference in the registration statement (No.
  333-37025) on Form S-8 of Colonial Commercial Corp. of our report dated April
  6, 2001, relating to the consolidated balance sheets of Colonial Commercial
  Corp. and subsidiaries as of December 31, 2000 and 1999, and the related
  consolidated statements of income (loss), stockholders' equity and cash flows
  for each of the years in the three-year period ended December 31, 2000, which
  report is incorporated by reference in the December 31, 2000 annual report on
  Form 10-K of Colonial Commercial Corp.




                                    KPMG LLP



  Melville, New York
  April 6, 2001





<PAGE>










                          INDEPENDENT AUDITORS' REPORT





  The Board of Directors and Stockholders
    Colonial Commercial Corp.:


  Under the date of April 6, 2001, we reported on the consolidated balance
  sheets of Colonial Commercial Corp. and subsidiaries as of December 31, 2000
  and 1999, and the related consolidated statements of income (loss),
  stockholders' equity and cash flows for each of the years in the three-year
  period ended December 31, 2000, which are included in the Company's 2000
  annual report on Form 10-K. In connection with our audits of the
  aforementioned consolidated financial statements, we also audited the related
  consolidated financial statement schedule in the 2000 annual report on Form
  10-K. This consolidated financial statement schedule is the responsibility of
  the Company's management. Our responsibility is to express an opinion on this
  financial statement schedule based on our audits.

  In our opinion, such financial statement schedule, when considered in relation
  to the basic consolidated financial statements taken as a whole presents
  fairly, in all material respects, the information set forth therein.




                                                     /S/ KPMG LLP
                                                     ------------
                                                     KPMG LLP



  Melville, New York
  April 6, 2001











<PAGE>



                                   Schedule II

Colonial Commercial Corp. and Subsidiaries

Schedule of Valuation and Qualifying Accounts
(In Thousands)
<TABLE>
<CAPTION>

                                              Balance at   Charged to     Charged to
                                              Beginning    Costs and        Other                       Balance at
            DESCRIPTION                        of Year     Expenses        Accounts      Deductions     End of Year
            ------------                       -------     --------        --------      ----------     -----------

For the year ended December 31, 2000
<S>                                            <C>         <C>               <C>          <C>                <C>
  Allowance for doubtful accounts              $827,920    315,376           98,297(a)    (484,125) (b)      757,468
                                                =======    =======           ======        =======           =======

For the year ended December 31, 1999
  Allowance for doubtful accounts              $667,500    308,229          222,279 (c)   (370,088) (b)      827,920
                                                =======    =======          =======        =======           =======


For the year ended December 31, 1998
  Allowance for doubtful accounts              $625,000   223,000             56,396 (a)  (236,896) (b)       667,500
                                                =======   =======             ======      ========            =======




<FN>

(a)  Comprised primarily accounts that were previously charged against the
     allowance, and have since been collected.

(b)  Comprised primarily uncollected accounts charged against the allowance.

(c)  $207,008 of this amount represents the recording of the opening balance of
     Universal Supply Group, Inc. as of July 1, 1999
</FN>
</TABLE>