EXHIBIT 23(L)     
              
           CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS     
   
Equipment Supply Co., Inc. and Affiliates     
   
Burlington, New Jersey     
   
  We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated June 19, 1998, except for Notes 9
and 15 which are as of July 10, 1998, relating to the combined financial
statements of Equipment Supply Co., Inc. and Affiliates which is contained in
that Prospectus.     
   
  We also consent to the reference to us under the caption "Experts" in the
Prospectus.     
                                             
                                          BDO Seidman, LLP     
   
Philadelphia, Pennsylvania     
   
December 16, 1998