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                                                                   EXHIBIT 23.3



                       [KPMG PEAT MARWICK LLP LETTERHEAD]













                              ACCOUNTANTS' CONSENT


The Board of Directors
Aqua-Chem, Inc.:


We consent to the use of our report on the financial statements of National 
Dynamics Corporation included herein and to the references to our firm under 
the headings "Selected Financial Data of NDC" and "Independent Auditors" in the 
Prospectus.


/s/ KPMG Peat Marwick LLP
   
    

   
Omaha, Nebraska
December 23, 1998