Exhibit 23.2


          Consent of Independent Public Accountants


As independent public accountants, we hereby consent to the
incorporation of our report included and incorporated by reference in
this Form 10-K/A, into the company's previously filed Form S-8
Registration Statements, File Numbers, 033-65256, 033-65254, 033-
65890, 333-07735, 333-46791, 333-46795, 333-46797, and 333-
46809.  It should be noted that we have not audited any financial
statements of the Company subsequent to April 30, 1998 or performed
any audit procedures on any financial statements of the Company
subsequent to the April 30, 1998 financial statements and subsequent
to date of our report.




ARTHUR ANDERSEN LLP



Kansas City, Missouri,
September 15, 2000