EXHIBIT 23
   
                CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
   
        As independent public accountants, we hereby consent to the 
   incorporation of our report included in this Form 10-K, into the Company's 
   previously filed Registration Statements on Form S-8 (File No. 33-57075 and 
   File No. 33-41161).
   
   
   
                                              Arthur Andersen LLP
   
   Chicago, Illinois
   March 27, 1997