Exhibit 23

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

                               Arthur Andersen LLP





                                                                   Exhibit 23




                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent  public  accountants,  we hereby consent to the  incorporation by
reference  in this Form 10-K of our report  dated  December 1, 1999  included in
Registration  Statement File No. 333-37401.  It should be noted that we have not
audited any financial  statements of the Company  subsequent to October 31, 1999
or performed any audit procedures subsequent to the date of our report.

                                                           ARTHUR ANDERSEN LLP




Indianapolis, Indiana,
January 24, 2000.