EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
WITH RESPECT TO FORM S-3
As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our reports dated March 8, 2000, and
September 2, 1999, included in the ABC-NACO Inc. and Subsidiaries' Form 10-K for
the five months ended December 31, 1999, and Form 10-K for the year ended July
31, 1999, respectively, and to all references to our firm included in this
registration statement.
/s/ Arthur Andersen LLP
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Arthur Andersen LLP
Chicago, Illinois
June 1, 2000
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