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CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the use of our report
dated April 28, 2000 in this Form 10-K. It should be noted that we have
performed no audit procedures subsequent to April 28, 2000, the date of our
report, except with respect to the information in Note 8 as to which the date is
June 27, 2000. Furthermore, we have not audited any financial statements of
Aqua-Chem, Inc. as of any date or for any period subsequent to March 31, 2000.
ARTHUR ANDERSEN LLP
Milwaukee, Wisconsin
June 27, 2000
