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                          CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in this amendment to the registration statement 
on Form S-4 of our report dated May 22, 1997, on our audits of  the financial 
statements of Durwood, Inc. and subsidiaries.  We also consent to the 
reference to our firm under the caption "Experts."

/s/ Coopers & Lybrand L.L.P
Kansas City, Missouri
June 30, 1997
    

