EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (commission file No. 33-51584), on Form S-8 (commission
file No. 33-68890), on Form S-8 (commission file No. 333-28571), and on Form S-3
(commission file No. 333-15463) of our report dated February 17, 1998, with
respect to the consolidated financial statements of Appliance Recycling Centers
of America, Inc., incorporated by reference from the Annual Report to the
Shareholders in the Company's Annual Report on Form 10-K for the year ended
January 3, 1998.




                                                         McGLADREY & PULLEN, LLP

Minneapolis, Minnesota
April 2, 1998