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EXHIBIT 23

ARTHUR ANDERSEN LLP

Consent of Independent Public Accountants

        As independent public accountants, we hereby consent to the incorporation of our reports included in this Form 10-K, into the Company's previously filed Registration Statements File Nos.: 333-09813, 333-09823, and 333-39960.

Arthur Andersen LLP

Sacramento, California
March 19, 2002

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ARTHUR ANDERSEN LLP Consent of Independent Public Accountants