EXHIBIT 23.1

                       Consent of Independent Accountants

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-24225) of Learmonth & Burchett Management
Systems Plc of our report dated June 7, 1997 appearing on page 26 of the
Learmonth & Burchett Management Systems Plc Annual Report on Form 10-K for the
year ended April 30, 1997.



/s/ PRICE WATERHOUSE LLP

 Houston, Texas
 July 29, 1997