Exhibit (23)


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the incorporation
of our reports included or incorporated by reference in this Form 10-K into the
company's previously filed Registration Statements on Form S-8, File Nos.
2-64668, 2-40183, 2-80336, 33-57189, and 333-39938.



                                                      ARTHUR ANDERSEN LLP

  Chicago, Illinois
  March 13, 2001