EXHIBIT 23.1
ARTHUR ANDERSEN
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
---------------------------------------------------
As independent certified public accountants, we hereby consent to the
incorporation by reference in Registration Statement No. 33-43166 on Form S-8
for TBC Corporation's 1989 Stock Incentive Plan of our report dated March 20,
2000, on the consolidated financial statements of TKI Holdings, Inc. for the
year ended December 31, 1999, appearing in this Form 8-K/A. It should be noted
that we have not audited any financial statements of TKI Holdings, Inc.
subsequent to December 31, 1999 or performed any audit procedures subsequent to
the date of our report.
Arthur Andersen LLP
West Palm Beach, Florida,
August 17, 2000
-27-
<PAGE>
