EXHIBIT 23.1
                                                   ------------


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


To SEI Investments Company:

As independent public accountants, we hereby consent to the incorporation by
reference in this Registration Statement of SEI Investments Company on Form S-8
of our report dated February 5, 1999 included in SEI Investments Company's Form
10-K for the year ended December 31, 1998 and to all references to our firm
included in this Registration Statement.


                                        /s/ Arthur Andersen LLP



  Philadelphia, Pennsylvania
  July 23, 1999