Exhibit 23.2




                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

      As independent public accountants, we hereby consent to the incorporation
of our report included in this Form 10-K into the Company's previously filed
Registration Statements on Form S-3 (File No.'s 333-86358, 333-48492, 333-95311,
333-54562, 333-65428 & 333-73504) and Form S-8 (File No.'s 333-88928, 333-88930,
333-88932, 333-16299, 333-49939 & 333-49965).

                                             /s/ Virchow, Krause & Company, LLP

Minneapolis, Minnesota
March 28, 2003