Exhibit 23

                               ARTHUR ANDERSEN LLP

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent  public  accountants,  we hereby consent to the  incorporation by
reference  of our  report  included  in this  Form  10-K/A,  into the  Company's
previously  filed  Registration   Statements  File  No's.  33-76526;   33-80454;
33-88302;  333-2818;  333-37393;  333-39453;  333-51455;  333-62517;  333-62983;
333-64139; 333-68161; 333-49004; and 333-61412.

/s/ Arthur Andersen

Phoenix, Arizona
April 25, 2002