CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

Published on March 31, 1997



EXHIBIT 23

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


To SEI Investments Company:


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.


ARTHUR ANDERSEN LLP

Philadelphia, Pa.
March 28, 1997

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