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                                                                      EXHIBIT 23
 
              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
 
     As independent certified public accountants, we hereby consent to the
incorporation of our reports included in this Form 10-K, into the Company's
previously filed registration statements on Form S-8 (File No. 33-43810 and
33-44803).
 
                                          ARTHUR ANDERSEN LLP
 
Miami, Florida
June 19, 1997
 
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