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                                                                    EXHIBIT 23.5

To the Shareholders of Grupo Marca Tel, S.A. de C.V.:

We have audited the accompanying consolidated balance sheets of GRUPO MARCA 
TEL, S.A. DE C.V. and subsidiaries ("the Company"), stated in U.S. dollars, as 
of December 31, 1998 and 1997, and the related consolidated statements of 
income, statements of changes in shareholders' equity and cash flows for the 
years then ended. These financial statements are the responsibility of the 
Company's management. Our responsibility is to express an opinion on these 
financial statements based on our audits.

We conducted our audits in accordance with the auditing standards generally 
accepted in the United States. Those standards require that we plan and perform 
the audit to obtain reasonable assurance about whether the financial statements 
are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial 
statements. An audit also includes assessing the accounting principles used and 
significant estimates made by management, as well as evaluating the overall 
financial statement presentation. We believe that our audits provide a 
reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in 
all material respects, the financial position of Grupo Marca Tel, S.A. de C.V. 
and subsidiaries as of December 31, 1998 and 1997, and the results of their 
operations and their cash flows for the years then ended, in accordance with 
the accounting principles generally accepted in the United States.

The accompanying financial statements have been prepared assuming that the 
Company will continue as a going concern. As described in Note 9, the Company 
has incurred significant operating losses during the years ended December 31, 
1998 and 1997, current liabilities exceed current assets by $27,858,588 and it 
has accumulated losses of $42,717,907 at December 31, 1998, representing a 
reduction of more than two thirds of its capital stock, which may result in a 
situation of dissolution according to the Mexican General Law of Mercantile 
Organizations. This action could be requested by an interested party through a 
judicial order, however Siemens Credit Corporation, the creditor representing 
approximately 77% of the company's total liabilities has expressed interest in 
financially supporting the company by renegotiating the debt as is described in 
Note 5. Additionally, Siemens Credit Corporation participates in the capital 
stock in the company with neutral shares (Series "L"). Rights of Series "L" 
shares are described in Note 7. Realization of the carrying amounts of the 
company's assets and the classification of its liabilities are dependent on the 
success of future operations.


                                       /s/ Arthur Andersen

Monterrey, N.L.
February 28, 1999