EXHIBIT 23.2
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                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration 
Statement on Form S-8 of our report dated September 24, 1997, which appears on 
page 3 of the Current Report on Form 8-K/A filed on October 22, 1997.

/s/ PRICE WATERHOUSE LLP

PRICE WATERHOUSE LLP

Chicago, Illinois
October 28, 1997