Exhibit 24
    
   
                    Consent of Independent Public Accountants
    
   
As independent public accountants, we hereby consent to the inclusion by
reference in this Amendment No. 2 to the registration statement on Form S-3
(amending such form to Form S-1) of our reports dated December 3, 1993, and to
all references to our firm included in this registration statement.
    

   
/s/ Frazee, Tate & Associates
    
   
Memphis, Tennessee
October 10, 1994