1
                                                                  Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in Amendment No. 2 of this registration statement
on Form S-4 (File No. 333-50981) of our report dated October 29, 1997, on our
audits of the consolidated financial statements of Micron Custom Manufacturing
Services, Inc. as of August 29, 1996 and August 28, 1997 and for each of the
three years in the period ended August 28, 1997. We also consent to the
references to our firm under the captions "Experts" and "Selected Historical
Consolidated Financial Data". 


   
Boise, Idaho
June 23, 1998