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<PAGE> 1 EXHIBIT 23.3 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS To ORIX Credit Alliance Receivables Trust 2000-B: As independent public accountants, we hereby consent to the use of our report dated August 18, 2000, on the balance sheet of ORIX Credit Alliance Receivables Trust 2000-B as of August 17, 2000, included in this registration statement and to all references to our Firm included in this registration statement. /s/ Arthur Andersen LLP New York, New York August 18, 2000
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