CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent  public  accountants,  we hereby consent to the  incorporation by
reference in this registration  statement of our report dated December 15, 1999,
included in the Company's  Form 10-K for the year ended  September 30, 1999, and
to all references to our firm included in this registration statement.


                                        /s/ ARTHUR ANDERSEN LLP


Phoenix, Arizona
September 13, 2000