CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                    -----------------------------------------


As independent  public  accountants,  we hereby consent to the  incorporation by
reference in this  Registration  Statement of our report dated  December 6, 1995
included in Amtech  Systems  Inc.'s Form 10-K for the year ended  September  30,
1995 and to all references to our firm included in this Registration Statement.


                                                     ARTHUR ANDERSEN LLP


Phoenix, Arizona
    July 30, 1996