CONSENT OF INDEPENDENT CERTIFIED
PUBLIC ACCOUNTANTS
We have issued our report dated July 14, 2000, accompanying the financial
statements and selected per share data and ratios of Armstrong Associates, Inc.
We consent to the use of the aforementioned report and to the use of our name as
it appears in the Prospectus under the caption "Condensed Financial Information"
and in the Statement of Additional Information under the caption "Other
Information - Independent Auditors".
GRANT THORNTON LLP
Dallas, Texas
October 27, 2000
