CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



         As   independent   public   accountants,   we  hereby  consent  to  the
incorporation  of our report dated  October 15, 1997 included in this Form 10-K,
into  the  Company's  previously filed Registration Statements on Form S-8, file
numbers 33-80389, 33-80391, and 33-80409.



/s/ Arthur Andersen LLP

Salt Lake City, Utah
November 17, 1997