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                                                                   Exhibit 23.07


                                                                          [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 June 29, 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