EXHIBIT 23(A)
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
  As independent public accountants, we hereby consent to the use of our
report dated February 14, 1997 (except with respect to the matters discussed
in Note 12, as to which the date is March 14, 1997) on the Case Credit
Corporation and subsidiaries financial statements (and to all references to
our Firm) included in this registration statement.
 
                                          ARTHUR ANDERSEN LLP
 
Milwaukee, Wisconsin
October 13, 1997