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                                                                   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, the BRC Holdings, Inc. Performance Stock 
Option Plan For New Employees and Employees of Acquired Companies, the 
Clinical Resource Systems, Inc. Stock Option Plan and Clinical Resource 
Systems, Inc. Common Stock Purchase Warrant  of our report dated March 16, 
1998 appearing in this Form 10-K.




PRICE WATERHOUSE LLP

Dallas, TX
March 24, 1998


