EXHIBIT 23.3
 
                                     [ART]
 
                      CONSENT OF INDEPENDENT ACCOUNTANTS
 
  We hereby consent to the use in this Registration Statement of our report,
dated February 23, 1996, relating to the consolidated financial statements of
Any Kind Check Cashing Centers, Inc. and consolidated partnership, and to the
reference to our Firm under the caption "Experts" in the Prospectus.
 
                                          /s/ McGladrey & Pullen LLP
 
                                          McGLADREY & PULLEN, LLP
 
Anaheim, California
March 4, 1997
 
 
[ART]                                                                     [ART]