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[LETTERHEAD OF ARTHUR ANDERSEN LLP]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation by
reference of our report dated June 27, 2000 relating to the financial statements
of the Harvard Capital Accumulation Plan for the year ended December 31, 1999
which appears in this Form 11-K of Harvard Industries, Inc. into the previously
filed Registration Statements on Form S-8 (No. 33-90166 and No. 33-98748).
ARTHUR ANDERSEN LLP
Roseland, New Jersey
June 28, 2000
DATED JUNE 28, 2000
