
                                          EXHIBIT (23)a
     
     
           CONSENT OF INDEPENDENT ACCOUNTANTS
     
     
     
We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 for the Management Equity Participation Stock Option
Plan, the Non-Qualified Performance Stock Option Plan for Key Employees, the 
Business Records Corporation Holding Company Non-Qualified Director Stock 
Option Plan, the Business Records Corporation 401(k) Retirement Plan and Trust
of Cronus Industries, Inc., the Amended and Restated Business Records 
Corporation Stock Option Plan, and the Clinical Resource Systems, Inc. Stock
Option Plan and Clinical Resource Systems, Inc. Common Stock Purchase Warrent 
of our report dated March 22, 1996 appearing on page 47 of this Form 10-K.

     
     
     
     
/s/ Price Waterhouse LLP
Price Waterhouse LLP
     
Dallas, TX
March 26, 1996
 

