Consent of Independent Public Accountants


As  independent  public  accountants, we hereby consent to the inclusion in this
Form  8-K  of  our  report dated November 15, 1999 on our examination of the Pro
Forma  Combined  Statement  of  Income  for  the  year  ended December 31, 1998.


Arthur  Andersen  LLP


Detroit,  Michigan,
   November  22,  1999