ARTHUR ANDERSEN S/C


                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


     As Independent Public Accountants, we hereby consent to the inclusion of
our report dated June 10, 1999, related to the financial statements of KD
Sistemas de Informacao Ltda. as of December 31, 1998, and of our report on
limited review dated June 10, 1999 of KD Sistemas de Informacao Ltda. as of
March 31, 1999 and 1998 in this 8-K.

     It should be noted that we have not performed any audit procedures
subsequent to the date of our report.


                                       /s/ Arthur Andersen S/C


Rio de Janeiro, Brazil
June 25, 1999.