

                                   EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

     We hereby  consent to the  incorporation  by reference in the  Registration
Statement  on Form S-8 (No.  333-09251)  of Bacou USA,  Inc. of our report dated
June 17, 1997,  relating to the  consolidated  financial  statements  of Comasec
Holdings, Inc., and subsidiary which appears in the Current Report on Form 8-K/A
of Bacou USA, Inc. dated August 14, 1997.

/s/Price Waterhouse LLP
-----------------------
Price Waterhouse LLP


Costa Mesa, California
August 13, 1997

<PAGE>

Comasec Holdings, Inc.
and subsidiary

Report and Consolidated Financial Statements
December 31, 1996

