EXHIBIT 23


INDEPENDENT ACCOUNTANTS' CONSENT


We consent to the incorporation by reference in this Form 8-K/A of the report of
Deloitte  & Touche  dated  August  20,  1996 on the  audit  of the  consolidated
financial  statements  of Suplusco  Holding B.V. at  Beusichem,  concerning  the
period July 1, 1995 up to and including June 30, 1996.



DELOITTE & TOUCHE

Enschede, Netherlands
September 9, 1996