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
Industries' previously filed Form S-8 Registration Statement No. 33-30619; and
Form S-8 Registration Statement No. 33-30621.
 
                                          Arthur Andersen LLP
 
Chicago, Illinois
March 29, 1995