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, File No. 33-99728 and File No. 333-37795).



                                       /S/ ARTHUR ANDERSEN LLP
 
Chattanooga, Tennessee
March 27, 1998