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                                                                    EXHIBIT 23.1
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
    We hereby consent to the use in this Prospectus constituting part of this
Registration Statement on Form S-1 of our report dated June 26, 1996 relating to
the financial statements of Allegiance Corporation, which apppears in such
Prospectus. We also consent to the reference to us under the heading "Experts"
in such Prospectus.
 
Price Waterhouse LLP
Chicago, Illinois
 
   
September 27, 1996
    
