Exhibit 23

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public  accountants,  we hereby consent to the incorporation
of our report included in this Form 10-Q into Industries'  previously filed Form
S-8  Registration  Statement No. 33-30619;  Form S-8 Registration  Statement No.
33-30621;  Form S-8 Registration Statement No. 333-08263;  Form S-8 Registration
Statement No. 333-19981; Form S-8 Registration Statement No. 333-19983; Form S-8
Registration  Statement  No.  333-19985;  Form S-3  Registration  Statement  No.
333-22347; and Form S-3 Registration Statement No. 333-26847.

                                   /s/ Arthur Andersen LLP

Chicago, Illinois

November 13, 1997