EXHIBIT 23.3
 
              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
 
  We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated December 18, 1997, relating to the
financial statements of Ballard Designs, Inc., which are not included
separately herein.
 
  We also consent to the reference to us under the caption "Experts" in the
Prospectus.
 
                                          /s/ BDO Seidman, LLP
 
Atlanta, Georgia
August 25, 1998