EXHIBIT 23.3

                      CONSENT OF INDEPENDENT ACCOUNTANTS

     We hereby consent to the use in this Prospectus and Registration Statement
on Form S-4 (No. 333-75887) of our three reports, the first dated November 4,
1998, relating to the September 30, 1998 financial statements of Connecticut
Driveshaft, Inc.; the second dated December 12, 1998 relating to the September
30, 1998 combined financial statements of Tisco, Inc. and Tisco of Redding,
Inc.; and the third dated December 18, 1998 related to the September 30, 1997
and 1998 financial statements of Truckparts, Inc. We also consent to the
reference of our firm under the caption "Experts" in the aforementioned
Prospectus and Registration Statement.

McGladrey & Pullen, LLP
Minneapolis, Minnesota

September 24, 1999