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                                                                      EXHIBIT 23

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

    As independent public accountants, we hereby consent to the incorporation of
our reports included in this Annual Report on Form 10-K for the year ended
December 31, 1996 into the Company's previously filed Registration Statements on
Form S-8 for the Company's Employee Stock Purchase Plan (File No. 33-54759), on
Form S-3 for the Company's Dividend Reinvestment and Stock Purchase Plan (File
No. 333-01221), on Form S-3 for the Company's shelf registration (File No.
33-56983) and on Form S-3 for the Company's Customer Stock Purchase Plan (File
No. 33-56799).




                                                ARTHUR ANDERSEN LLP


Nashville, Tennessee
  March 20, 1997



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