1



                                                                      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, 1999