<DOCUMENT>
<TYPE>EX-3
<SEQUENCE>5
<FILENAME>k69039ex3.txt
<DESCRIPTION>AGREEMENT OF JOINT FILING
<TEXT>
<PAGE>
                                    EXHIBIT 3

                            AGREEMENT OF JOINT FILING


         Jay Alix & Associates, Inc. and Jay Alix hereby agree that the Schedule
13D to which this Agreement is attached as an exhibit may be filed on behalf of
each such person.

                                      JAY ALIX & ASSOCIATES, INC.


Dated:  April 29, 2002                By:      /s/ Melvin R. Christiansen
                                           -------------------------------------
                                               Melvin R. Christiansen
                                             Its:   Treasurer


Dated:  April 29, 2002                  /s/ Jay Alix
                                      ------------------------------------------
                                      JAY ALIX


</TEXT>
</DOCUMENT>