EXHIBIT 23
HELLER FINANCIAL, INC. AND SUBSIDIARIES
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
To Heller Financial, Inc.
As
independent public accountants, we hereby consent to the incorporation of
our report dated January 18, 2000 (except with respect to the matters
discussed in Note 26, as to which the date is February 15, 2000) included in
this Form 10-K, into the Company’s previously filed Registration
Statement on Form S-3 No. 333-58723. It should be noted that we have not
audited any financial statements of the Company subsequent to December 31,
1999 or performed any audit procedures subsequent to the date of our
report.
/S
/ ARTHUR
ANDERSEN
LLP
Chicago, Illinois
February 22, 2000
