Exhibit 23.1
                   Consent of Wipfli Ullrich Bertelson LLP
                                    
  
                     CONSENT OF INDEPENDENT ACCOUNTANTS
                                   
                                   
                                    
  We consent to the incorporation by reference in the Registration Statement
  (Form S-8) pertaining to the Marathon Electric Hourly 401(k) Savings Plan
  of our report dated August 28, 1997, with respect to the financial
  statements and schedules of the Plan included in the Annual Report for the
  year ended December 31, 1996.
  
  
  
  
                                   Wipfli Ullrich Bertelson LLP
                                   ----------------------------
                                   Wipfli Ullrich Bertelson LLP
  
  
  March 27, 1998
  Wausau, Wisconsin