EXHIBIT 23.4

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


    As independent certified public accountants, we hereby consent to the use of
our reports (and to all references to our firm) included in or made a part of
Post-Effective Amendment No. 2 to Registration Statement File No. 333-41996.


                                        /s/ Arthur Andersen LLP

Tampa, Florida


December 13, 2000