EXHIBIT 23
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                                    CONSENT
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     I hereby consent to the inclusion of my opinion under the caption "United
States Tax Considerations" or any similar caption referring to United States
taxation and to any reference to me under the caption "Legal Opinions" in any
Prospectus Supplement or Pricing Supplement accompanying the Prospectus included
in this Registration Statement.



                                    /s/ James M. Kalashian
                                    James M. Kalashian
                                    General Electric Capital Corporation
                                    Senior Tax Counsel


July 6, 2000