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                                                                Exhibit 23.06

 
 
                                   CONSENT OF
                    INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
 
MATRIX FUNDING CORPORATION
 
     We hereby consent to the use in this Registration Statement of our report
dated August 8, 1997 except for notes 1, 3, 15, and 16, which are dated January
17, 1998, relating to the consolidated financial statements of Matrix Funding
Corporation and subsidiary, and to the reference to our Firm under the caption
"Experts" in the Prospectus.
 
                                          Tanner + Co.
 
Salt Lake City, Utah
February 18, 1998