EXHIBIT 23.3

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the use of our
report dated February 12, 1998 with respect to the December 31, 1997 financial
statements of Cypress Industries, Inc. and to the reference to our firm, under
the heading "Experts", included in this registration statement.

CROWE, CHIZEK AND COMPANY LLP

Oak Brook, Illinois
April 2, 1998