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                                                                  EXHIBIT 23



                        CONSENT OF INDEPENDENT AUDITORS



     We consent to the incorporation by reference in the Registration
     Statement on Form S-8 dated September 22, 1994 pertaining to the 
     Wendover Funding, Inc. Employees' Savings Plus and Profit Sharing Plan 
     of Wendover Funding, Inc. of our report dated July 19, 1994 with respect 
     to the financial statements and schedules of the Wendover Funding, Inc. 
     Employees' Savings Plus and Profit Sharing Plan included in its annual 
     report (Form 11-K) for the year ended December 31, 1993.



                                                ERNST & YOUNG LLP


     Winston-Salem, North Carolina
     September ___, 1994