1
                                                                   EXHIBIT 23.1


                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


        As independent public accountants, we hereby consent to the
incorporation of our report included in this Form 10-K into the Company's
previously filed Registration Statement File No. 333-16299.



                                          Lund Koehler Cox & Company, PLLP

                                          LUND KOEHLER COX & COMPANY, PLLP



Minneapolis, Minnesota
March 28, 1997