EXHIBIT 23.2





          CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
          -----------------------------------------


As independent public accountants, we hereby  consent to the
incorporation of our report included in this Form 10-K, into
the Company's previously  filed Registration Statement  File
Nos. 33-15894 and 33-15895.



                                   ARTHUR ANDERSEN LLP

Omaha, Nebraska,
March 19, 2001