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 File Nos. 333-64171, 333-64173,
333-79741 and 333-54266

Arthur Andersen LLP

Minneapolis, Minnesota,
December 21, 2001