Date:    09/15/2000  4:10 PM

Subject: Independence of auditors

When I was going to school to get my Accounting Degree and even during the 
3 years I spent as an auditor, I was told again and again that it was 
almost more important to appear independent than it was to be independent. 
 I don't believe that auditors should be selling consulting services to 
their audit clients.  I think the independence should not allow related 
parties to provide audit and consulting services to one client.
     
Christine McAndrew, CPA