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, 1997, 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.   333-07963,   333-02109,
333-40795,  333-40797 and 33-45551 on Form S-3, and Registration  Statement Nos.
33-51989, 333-26755, 333-16463 and 333-16445 on Form S-8.


Philip R. Halverson

Philip R. Halverson
Duluth, Minnesota
March 25, 1998