EXHIBIT 23




                 Consent of Independent Public Accountants


       As independent public accountants, we  hereby consent to the
       inclusion in this Form 8-K of our report dated July 23, 1998
       on the financial  statements of Plastics, Inc.  It should be
       noted that we  have not audited any  financial statements of
       Plastics, Inc. subsequent to December  31, 1997 or performed
       any audit procedures subsequent to the date of our report.

                                     ARTHUR ANDERSEN LLP



       Milwaukee, Wisconsin
       November 6, 1998