CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the use of our report
included in this registration statement and prospectus and to the incorporation
by reference in this registration statement and prospectus of our report dated
January 16, 2001 (except with respect to the matters discussed in Note 27, as to
which the date is February 16, 2001) included in  Heller Financial, Inc.'s Form
10-K for the year ended December 31, 2000 and to all references to our Firm
included in this registration statement and prospectus.


Chicago, Illinois
March 29, 2001