<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>j9791401exv23.txt
<DESCRIPTION>CONSENT OF INDEPENDENT AUDITORS
<TEXT>
<PAGE>


                                                                    Exhibit 23


                         CONSENT OF INDEPENDENT AUDITORS


         We consent to the incorporation by reference in the Registration
Statement (Form S-8 No. 333-71428) pertaining to The Gradall Company Salaried
Employees' Savings and Investment Plan of our report dated December 10, 2002,
with respect to the financial statements and supplemental schedule of The
Gradall Company Salaried Employees' Savings and Investment Plan included in this
Annual Report (Form 11-K) for the year ended December 31, 2001.


/s/ Rea & Associates, Inc.


New Philadelphia, Ohio
January 21, 2003


</TEXT>
</DOCUMENT>