EXHIBIT 23.2


                      CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in this registration statement on Form S-4 
(File No. 333-43523) of our report dated March 6, 1998, on our audits of the
consolidated financial statements and financial statement schedules of Elgin
National Industries, Inc. and Subsidiary Companies. We also consent to the
references to our firm under the captions "Independent Auditors" and "Selected
Historical and Pro Forma Consolidated Financial Data".

/s/ Coopers & Lybrand L.L.P.


Chicago, Illinois
March 30, 1998