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                                                    Exhibit 23(b)

              [McGladrey & Pullen, LLP Letterhead]



               CONSENT OF INDEPENDENT ACCOUNTANTS



     We hereby consent to the use in this Registration Statement of
our report, dated April 11, 1995, relating to the consolidated
financial statements of Clay Holding, Inc. and subsidiaries, and to
the reference to our Firm under the caption "Experts" in the
Propsectus.



                              /s/McGladrey & Pullen, LLP

Waterloo, Iowa
May 9, 1995