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                           EXHIBIT 23b
                                
       CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


To the Board of Directors
of Poe & Brown, Inc.:
                                
     As independent certified public accountants, we hereby
consent to the incorporation of our report dated January 24,
1997, included or incorporated by reference in this Form 10-K,
into the Company's previously filed Registration Statements (File
No.'s. 33-1900, 33-76, 2-61019, 33-41204, 33-41825 and 333-
14925).



                                   ARTHUR ANDERSEN LLP
Orlando, Florida
March 21, 1997