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                                                                      EXHIBIT 23

                    Consent of Independent Public Accountants
                    -----------------------------------------

As independent public accountants, we hereby consent to the incorporation of our
reports included or incorporated by reference in this Form 10-K, into Meridian's
previously filed Registration Statements File Nos. 333-18979, 33-38488,
33-78868, 33-89214, 33-65443 and 333-74825.

                                                             ARTHUR ANDERSEN LLP



Cincinnati, Ohio
December 20, 2000