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                                                                EXHIBIT 23.5

               CONSENT OF GOLDSMITH, AGIO, HELMS SECURITIES INC.

        We hereby consent to the use of our opinion to the Board of Directors
of North Star Universal, Inc. included as Appendix III to the Proxy
Statement/Prospectus which forms a part of this Registration Statement on Form
S-4 and the reference to our firm under the captions "SUMMARY" and "THE
REORGANIZATION" in such Registration Statement.  In giving such consent, we do
not admit that we come within the category of persons whose consent is required
under Section 7 of the Securities Act of 1933, as amended, or the rules and
regulations of the Securities and Exchange Commission thereunder, nor do we
hereby admit that we are experts with respect to any part of such Registration
Statement within the meaning of the term "experts" as used in the Securities
Act of 1933, as amended, or the rules and regulations of the Securities and
Exchange Commission thereunder.

                                          Goldsmith, Agio, Helms Securities Inc.

   
November 4, 1996