EXHIBIT 23
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS








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                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS




To SEI Investments Company:


As independent public accountants, we hereby consent to the incorporation of our
report, included in this Form 10-K, into the Company's previously filed
Registration Statements File No. 2-73997, File No. 2-75629, File No. 2-78133,
File No. 2-80841, File No. 2-89659, File No. 33-19952, File No. 33-24595, File
No. 33-41602, File No. 333-41343, and File No. 333-63709.


                                                            ARTHUR ANDERSEN LLP


Philadelphia, Pa.,
 March 27, 2001

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