CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent  public  accountants,  we hereby consent to the  incorporation by
reference of our report  included in this Annual  Report on Form 10-K,  into the
Company's previously filed Registration Statements on Forms S-8 (No. 333-562 and
333-566), filed on January 22, 1996.

                                              /s/ Arthur Andersen LLP
                                              -----------------------
                                                  Arthur Andersen LLP


Phoenix, Arizona,
   January 26, 1998.

                                   Exhibit 23