Exhibit 23.1

              Consent of Independent Certified Public Accountants


     THE COMPANY HAS BEEN UNABLE TO OBTAIN AN AUDIT OPINION ON THE FINANCIAL
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STATEMENTS AND NOTES THERTO FOR THE YEAR ENDED DECEMBER 26, 1998 AND DECEMBER
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27, 1997 FROM ITS INDEPENDENT AUDITOR PRINCIPALLY AS A RESUULT OF THE
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INDEPENDENT AUDITOR'S CONCERN OVER THE ABILITY OF THE COMPANY TO CONTINUE AS A
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GOING CONCERN.  CONSEQUENTLY, THE FINANCIAL STATEMENTS AND NOTES THERETO,
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SELECTED FINANCIAL DATA, AND MAMANEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
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CONDITION AND RESULTS OF OPERATIONS, HEREIN CONTAINED ARE PRESENTED AS
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UNAUDITED.  THE READER OF THE FINANCIAL STATEMENTS, NOTES, SELECTED FINANCIAL
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DATA, AND MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
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RESULTS OF OPERATIONS SHOULD CAREFULLY CONSIDER THE LACK OF AN INDEPENDENT
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AUDITORS ATTESTATION TO THE FINANCIAL CONDITION AND RESULTS OF OPERATIONS OF THE
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COMPANY FOR DECEMBER 27, 1997 AND DECEMBER 26, 1998 PRESENTED IN THIS FORM 10-K.
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