Exhibit 24.1

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                       ARTHUR ANDERSEN LLP
                                
                                                           EXHIBIT 24.1


            CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



As independent public accountants, we hereby consent to the 
incorporation by reference in this registration statement of 
our report dated October 7, 1997 included in Vertex 
Industries, Inc. Form 10-K for the year ended July 31, 1997 
and to all references to our Firm included in this 
registration statement.



                                        S/Arthur Andersen LLP
                                        Arthur Andersen LLP



July 6, 1998
Roseland, New Jersey
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