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<PAGE>
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation
of our report dated June 30, 2000, included in this Form 11-K, into the
Company's previously filed Form S-8 Registration Statement File No. 333-
84251.
/s/ BDO SEIDMAN, LLP
Grand Rapids, Michigan
June 30, 2000
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