SECURITIES AND EXCHANGE COMMISSION

                        Washington, D.C. 20549

                             Schedule 13G


              Under the Securities Exchange Act of 1934
                         (Amendment No.   )*


                      COMFORT SYSTEMS USA, INC.
               _______________________________________
                           (Name of Issuer)

                                   
                             Common Stock
               _______________________________________
                    (Title of Class of Securities)


                              199908104
               _______________________________________
                            (CUSIP Number)


Check the following box if a fee is being paid with this statement
____.  (A fee is not required only if the filing person: (1) has a
previous statement on file reporting beneficial ownership of more than
five percent of the class of securities described in Item 1; and (2)
has filed no amendment subsequent thereto reporting beneficial
ownership of five percent or less of such class.)  (See Rule 13d-7.)

*The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class
of securities, and for any subsequent amendment containing information
which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not
be deemed to be "filed" for the purpose of Section 18 of the Securities
Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of
that section of the Act but shall be subject to all other provisions of
the Act (however, see the Notes).

                   (Continued on following page(s))

                          Page 1 of 5 Pages

CUSIP NO. 199908104              13G       Page 2 of 5 Pages

1   Name of Reporting Person
    S.S. or I.R.S. Identification No. of Above Person

    T. ROWE PRICE ASSOCIATES, INC.
    52-0556948

2   Check the Appropriate Box if a Member of a Group*

                                                        (a) ____
    NOT APPLICABLE                                      (b) ____

3   SEC Use Only

    ______________________________

4   Citizenship or Place of Organization

    MARYLAND

Number of       5  Sole Voting Power
    **
Shares             473,000

Beneficially    6  Shared Voting Power
    **
Owned By Each      -0-                   

Reporting       7  Sole Dispositive Power
    **
Person             2,672,300            

With            8  Shared Dispositive Power

	           -0-                   

9   Aggregate Amount Beneficially Owned by Each Reporting Person

    2,672,300      

10  Check Box if the Aggregate Amount in Row (9) Excludes Certain
    Shares*

    NOT APPLICABLE

11  Percent of Class Represented by Amount in Row 9

    7.2%                          

12  Type of Reporting Person*

    IA

                 *SEE INSTRUCTION BEFORE FILLING OUT!
           **Any shares reported in Items 5 and 6 are also
                         reported in Item 7.
SCHEDULE 13G
PAGE  3  OF   5 

Item 1(a)  Name of Issuer:

    Reference is made to page 1 of this Schedule 13G

Item 1(b)  Address of Issuer's Principal Executive Offices:

    777 Post Oak Boulevard, Suite 500, Houston, Texas 77056
         

Item 2(a)  Name of Person(s) Filing:

    (1)    T. Rowe Price Associates, Inc. ("Price Associates")

    (2)  _______________________________________

_____      Attached as Exhibit A is a copy of an agreement between the
           Persons Filing (as specified hereinabove) that this
           Schedule 13G is being filed on behalf of each of them.

Item 2(b)  Address of Principal Business Office:

    100 E. Pratt Street, Baltimore, Maryland 21202

Item 2(c)  Citizenship or Place of Organization:

    (1)    Maryland

    (2)  ________ 

Item 2(d)  Title of Class of Securities:

    Reference is made to page 1 of this Schedule 13G

Item 2(e)  CUSIP Number: 199908104                                   


Item 3     The person filing this Schedule 13G is an:

 X 	   Investment Adviser registered under Section 203 of the
    	   Investment Advisers Act of 1940

_____      Investment Company registered under Section 8 of the
           Investment Company Act of 1940


Item 4     Reference is made to Items 5-11 on page 2 of this Schedule
           13G.

SCHEDULE 13G
PAGE   4   OF   5  

Item 5  Ownership of Five Percent or Less of a Class.

  X     Not Applicable.

_____   This statement is being filed to report the fact that, as of
        the date of this report, the reporting person(s) has (have)
        ceased to be the beneficial owner of more than five percent of
        the class of securities.

Item 6  Ownership of More than Five Percent on Behalf of Another
        Person

    (1) Price Associates does not serve as custodian of the assets
        of any of its clients; accordingly, in each instance only
        the client or the client's custodian or trustee bank has
        the right to receive dividends paid with respect to, and
        proceeds from the sale of, such securities.

        The ultimate power to direct the receipt of dividends paid
        with respect to, and the proceeds from the sale of, such
        securities, is vested in the individual and institutional
        clients which Price Associates serves as investment
        adviser.  Any and all discretionary authority which has
        been delegated to Price Associates may be revoked in whole
        or in part at any time.

        Except as may be indicated if this is a joint filing with
        one of the registered investment companies sponsored by
        Price Associates which it also serves as investment
        adviser ("T. Rowe Price Funds"), not more than 5% of the
        class of such securities is owned by any one client
        subject to the investment advice of Price Associates.

    (2) With respect to securities owned by any one of the T. Rowe
        Price Funds, only State Street Bank and Trust Company, as
        custodian for each of such Funds, has the right to receive
        dividends paid with respect to, and proceeds from the sale
        of, such securities.  No other person is known to have
        such right, except that the shareholders of each such Fund
        participate proportionately in any dividends and
        distributions so paid.

Item 7  Identification and Classification of the Subsidiary Which
        Acquired the Security Being Reported on By the Parent Holding
        Company.

        Not Applicable.

Item 8  Identification and Classification of Members of the Group.

        Not Applicable.

SCHEDULE 13G
PAGE   5   OF   5  

Item 9    Notice of Dissolution of Group.

          Not Applicable.

Item 10   Certification.

        By signing below I (we) certify that, to the best of my
    (our) knowledge and belief, the securities referred to above
    were acquired in the ordinary course of business and were
    not acquired for the purpose of and do not have the effect
    of changing or influencing the control of the issuer of such
    securities and were not acquired in connection with or as a
    participant in any transaction having such purpose or
    effect.  T. Rowe Price Associates, Inc. hereby declares and
    affirms that the filing of Schedule 13G shall not be
    construed as an admission that Price Associates is the
    beneficial owner of the securities referred to, which
    beneficial ownership is expressly denied.

                              Signature.

        After reasonable inquiry and to the best of my (our)
    knowledge and belief, I (we) certify that the information
    set forth in this statement is true, complete and correct.


      Dated:  February 12, 1999


      T. ROWE PRICE ASSOCIATES, INC.



       By:  /s/ Henry H. Hopkins
            Henry H. Hopkins, Managing Director


Note:     This Schedule 13G, including all exhibits, must be filed
          with the Securities and Exchange Commission, and a copy
          hereof must be sent to the issuer by registered or certified
          mail not later than February 14th following the calendar
          year covered by the statement or within the time specified
          in Rule 13d-1(b)(2), if applicable.

12/31/1998