EXHIBIT 23

                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                          WITH RESPECT TO FORM S-8

As independent public accountants, we hereby consent to the incorporation by
reference of our report, dated January 31, 1994, included in this Form 10-K
for the year ended December 31, 1993 into the Corporation's previously filed
Registration Statements Nos. 33-22581, as amended, 33-22930, 33-36303 and 33-
67554 on Form S-8.








                                                         ARTHUR ANDERSEN & CO.
Chicago, Illinois
February 24, 1994