EXHIBIT 23.07

                     CERTIFIED PUBLIC ACCOUNTANTS' REPORT




To the Stockholders and Board of Directors of
Meadow Valley Corporation

We have audited the accompanying consolidated balance sheets of Meadow Valley 
Corporation and Subsidiaries as of December 31, 1995 and 1996, and the related 
consolidated statements of operations, changes in stockholders' equity and cash 
flows for the period from the date of inception, September 15, 1994, through 
December 31, 1994 and the years ended December 31, 1995 and 1996.  These 
consolidated financial statements are the responsibility of the Company's 
management.  Our responsibility is to express an opinion on these consolidated 
financial statements based on our audits.

We conducted our audits in accordance with generally accepted audit standards.  
Those standards require that we plan and perform the audit to obtain reasonable 
assurance about whether the consolidated financial statements are free of 
material misstatement.  An audit includes examining, on a test basis, evidence 
supporting the amounts and disclosures in the consolidated financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
consolidated financial statement presentation. We believe our audits of the
consolidated financial statements provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present 
fairly, in all material respects, the consolidated financial position of Meadow 
Valley Corporation and Subsidiaries as of December 31, 1995 and 1996, and the 
consolidated results of their operations, and cash flows for the period from 
the date of inception, September 15, 1994, through December 31, 1994 and for 
the years ended December 31, 1995 and 1996, in conformity with generally 
accepted accounting principles.



                                          /s/ BDO Seidman, LLP


Los Angeles, California
February 28, 1997