EXHIBIT 23.3

                [LETTERHEAD OF ARTHUR ANDERSON LLP APPEARS HERE]

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement on Form S-8 (File No. 333-19057
Post-Effective Amendment No. 1) of our report dated March 26, 1997, on our audit
of the financial statements of Edwards Capital Company, and to all references to
our Firm included in this registration statement.


                                            /s/ Arthur Andersen LLP

                                            ARTHUR ANDERSEN LLP

Boston, Massachusetts
May 27, 1997