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                                                                   Exhibit 23

                          [Ernst & Young Letterhead]



                        Consent of Independent Auditors



We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 33-28546) pertaining to the Viking Financial Security Plan of our
report dated June 13, 1995, with respect to the financial statements and
supplemental schedules of the Viking Financial Security Plan included in this
Annual Report (Form 11-K) for the year ended December 31, 1994.



                                                       ERNST & YOUNG LLP

June 26, 1995