1
                                                             Exhibit 23.1





                          INDEPENDENT AUDITORS' CONSENT




We consent to inclusion on Form 8-K/A of our report, dated April 2, 1996, for
the periods ended December 31, 1995 and 1994 relating to Heritable Finance
Limited.




/s/ KPMG

KPMG
London, England
September 11, 1996