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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
April 23, 1998