EXHIBIT (23)





                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the inclusion in 
this Form 10-K of our report dated January 16, 1997. We also consent to the 
incorporation by reference of our report dated January 10, 1996 included in 
Registration Statements File No. 33-15441 and File No. 33-18949. It should be 
noted that we have not audited any financial statements of the company 
subsequent to December 31, 1996 or performed any audit procedures subsequent 
to the date of our report.

March 14, 1997                        /s/ ARTHUR ANDERSEN LLP