EXHIBIT 23.3
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
    We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-1 of our (dual dated) report dated February 21,
1997 and December 17, 1997, relating to the consolidated financial statements of
Audio International, Inc. and subsidiary ("Audio"), which appear in such
Prospectus. We also consent to the reference to us under the heading "Experts"
in such Prospectus.
 
Thomas & Thomas
 
Little Rock, Arkansas
March 5, 1998