Exhibit 23(b)
ARTHUR ANDERSEN LLP
REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
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As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement on Form S-8 of our reports
dated February 10, 2000 incorporated by reference in Stepan Company's Form
10-K for the year ended December 31, 1999 and to all references to our Firm
included in this registration statement.
/s/ Arthur Andersen LLP
Chicago, Illinois
June 22, 2000
II-8
