EXHIBIT 23(A)


                 NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP

         On April 24, 2002, we filed a Form 8-K reporting that on April 18,
2002, we had dismissed Arthur Andersen LLP as our independent public accountants
and engaged PricewaterhouseCoopers LLP to serve as our independent public
accountants for fiscal year 2002. This Form 10-K, which includes the report of
Arthur Andersen on our consolidated balance sheet for the year ended July 31,
2001, and the related consolidated statements of income, stockholders' equity
and cash flows for each of the two years in the period ended July 31, 2001, is
incorporated by reference into the Company's filings on Form S-8 (Registration
Nos. 333-97771, 333-56027, 33-27086, 2-90488 and 33-44624) (collectively, the
"Registration Statements"). After reasonable efforts, we have been unable to
obtain Arthur Andersen's consent to incorporate by reference into the
Registration Statements its audit report with respect to the Company's financial
statements of the Company as of July 31, 2001 and for the two years then ended.
Under these circumstances, Rule 437(a) under the Securities Act of 1933, as
amended, permits us to file this Form 10-K without such consent from Arthur
Andersen. The absence of such consent may limit recovery by investors on certain
claims, including the inability of investors to assert claims against Arthur
Andersen under Section 11 of the Securities Act for any untrue statements of a
material fact contained, or any omissions to state a material fact required to
be stated, in those audited financial statements. In addition, the ability of
Arthur Andersen to satisfy any claims (including claims arising from Arthur
Andersen's provision of auditing and other services to us) may be limited as a
practical matter due to recent events regarding Arthur Andersen.