LINEO INC
S-1/A, EX-23.3, 2000-10-13
COMPUTER PROGRAMMING SERVICES
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                                                                    EXHIBIT 23.3

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

    As independent public accountants, we hereby consent to the use of our
report relating to the financial statements of United System Engineers, Inc. and
to all references to our Firm included in or made a part of this registration
statement.


ARTHUR ANDERSEN
Tokyo, Japan
October 10, 2000



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