Form: 10-K

Annual report pursuant to Section 13 and 15(d)

March 29, 1996

EXHIBIT 23

Published on March 29, 1996


EXHIBIT 23
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CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


To SEI Corporation:


As independent public accountants, we hereby consent to the incorporation of our
report included in this Form 10-K, into the Company's previously filed
Registration Statements File No. 2-73997, File No. 2-75629, File No. 2-78133,
File No. 2-80841, File No. 2-89659, File No. 33-19952, File No. 33-24595, and
File No. 33-41602.



Philadelphia, Pa. ARTHUR ANDERSEN LLP
March 29, 1996

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