1
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
   
     As independent public accountants, we hereby consent to the use of our
report and to all references to our Firm included in, or made part of, this
Post-effective Amendment No. 2 to Registration Statement No. 333-10675.
    
 
                                          LUND KOEHLER COX & COMPANY, PLLP
 
Minneapolis, Minnesota
   
June 17, 1997