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                                                                    EXHIBIT 23



                              ARTHUR ANDERSEN LLP




                          CONSENT TO USE OF REPORT OF
                    INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



As independent certified public accountants, we hereby consent to the
incorporation of our report, and to all references to our firm incorporated by
reference in this Form 10-K, into the Company's previously filed Registration
Statements (File No. 33-60524, File No. 33-63822 and File No. 33-83840).




                                                   /s/  Arthur Andersen LLP
                                                   ---------------------------
                                                   ARTHUR ANDERSEN LLP




Tampa, Florida,
April 29, 1997