Wilmar Industries Inc – ‘10-K405’ for 12/31/99 – EX-23

On:  Friday, 3/24/00   ·   For:  12/31/99   ·   Accession #:  1036050-0-420   ·   File #:  0-27424

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Annual Report — [x] Reg. S-K Item 405   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K405     Wilmar Industries, Inc. Form 10-K405                  39    240K 
 2: EX-9        Voting and Exchange Agreement                          6     31K 
 3: EX-21       Wilmar Industries, Inc List of Subsidiaries            1      5K 
 4: EX-23       Consent of Deloitte and Touche LLP                     1      6K 
 5: EX-27       Financial Data Schedule                                2      6K 

EX-23   —   Consent of Deloitte and Touche LLP

EX-23
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Exhibit 23                                                                      
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INDEPENDENT AUDITORS' CONSENT AND REPORT ON SCHEDULE                            

To the Board of Directors                                                       
Wilmar Industries, Inc.                                                         
Moorestown, New Jersey                                                          

We consent to the incorporation by reference in Registration Statement No. 333- 
19563 of Wilmar Industries, Inc. on Form S-8 of our report dated March 6, 2000  
appearing in this Annual Report on Form 10-K of Wilmar Industries, Inc. for the 
year ended December 31, 1999 and to the reference to us under the heading       
"Experts" in the Prospectus, which is part of this Registration Statement.      

Our audits of the financial statements referred to in our aforementioned report 
also included the financial statement schedule of Wilmar Industries, Inc.,      
listed in Item 14.  This financial statement schedule is the responsibility of  
the Company's management.  Our responsibility is to express an opinion based on 
our audit.  In our opinion, such financial statement schedule, when considered  
in relation to the basic financial statements taken as a whole, presents fairly 
in all material respects the information set forth therein.                     

DELOITTE & TOUCHE LLP                                                           
Philadelphia, Pennsylvania                                                      
March 23, 2000                                                                  

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K405’ Filing		Date		Other Filings
Filed on:		3/24/00		8-K/A,  PRE13E3/A,  PRER14A
		3/23/00
		3/6/00
For Period End:		12/31/99
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