EXHIBIT 23(b)

CONSENT OF GENERAL COUNSEL



     The statements of law and legal conclusions under "Item 1. Business" in 
the Company's Annual Report on Form 10-K for the year ended December 31, 1994, 
have been reviewed by me and are set forth therein in reliance upon my opinion 
as an expert.

     I hereby consent to the incorporation by reference of such statements of 
law and legal conclusions in Registration Statement Nos. 33-51941, 33-50143, 
33-56134, 33-55240, and 33-45551 on Form S-3, and Registration Statement Nos. 
33-51989 and 33-32033 on Form S-8.



Philip R. Halverson
Duluth, Minnesota
March 24, 1995