EXHIBIT 23.3

                [LETTERHEAD OF ARTHUR ANDERSEN 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 of our report dated
March 26, 1997, on our audit of the financial statements of Transportation
Capital Corp., and to all references to our Firm included in this registration
statement.


                                           /s/ Arthur Andersen LLP

                                           ARTHUR ANDERSEN LLP


Boston, Massachusetts
May 27, 1997