EXHIBIT 23











                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



     As independent public accountants, we hereby consent to the incorporation
     of our reports included (or incorporated by reference) in this Form 10-K
     into the Company's previously filed Registration Statements on Form S-8
     (File No. 33-91238, File No. 33-94878, and File No. 33-99728).

                                                    ARTHUR ANDERSEN LLP




Chattanooga, Tennessee
June 26, 1997