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                                                                   Exhibit 23.06


                                                                          [LOGO]

                                                                    [LETTERHEAD]

                                   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, 5, 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.


                                                            /s/ TANNER + CO.


Salt Lake City, Utah
July 10, 1998