EXHIBIT 23(P)     
                       
                    CONSENT OF INDEPENDENT ACCOUNTANTS     
   
  We hereby consent to the use in this Registration Statement on Form S-4
Amendment No. 1 of our report dated April 21, 1998, related to the financial
statements of Paul E. Carlson, Inc. (d/b/a Carlson Equipment Company). We also
consent to the reference to our Firm under the caption "Experts" in the
Prospectus.     
                                             
                                          McGLADREY & PULLEN, LLP     
   
St. Paul, Minnesota     
   
December 16, 1998