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                                                                      Exhibit 23



                    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 File Nos. 33-47188, 33-55618, 33-86174 and 33-60595.



                                                   /s/ Arthur Andersen LLP


Memphis, Tennessee
March 26, 1997