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EXHIBIT NO. 23

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

     We have issued our report dated October 9, 1996, accompanying the
financial statements of American Tire Corporation, included in its annual 
report on Form 10KSB for the fiscal year ended June 30, 1996, and hereby 
consent to the incorporation by reference to such report in this Registration 
Statement on Form S-8.

/S/ SALTZ, SHAMIS & GOLDFARB, INC.

308 North Cleveland-Massillon Road
Akron, Ohio  44333-9302

January 30, 1997



