EXHIBIT 23


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation of our
report dated November 21, 1997, included and incorporated by reference in this
Form 10-K and into the Company's previously filed Registration Statements on
Form S-8 and Form S-3.


                                        ARTHUR ANDERSEN LLP

Minneapolis, Minnesota,
  December 19, 1997