Exhibit 23

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation of our
report incorporated by reference in this Form 10-K, into the Company's
previously filed Registration Statement Nos. 333-53047, 333-41027, 333-41899 and
333-47080.

ARTHUR ANDERSEN LLP


Minneapolis, Minnesota,
March 28, 2001