Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

December 2, 1997

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

Published on December 2, 1997



EXHIBIT 23.1
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CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


To SEI Investments Company:

As independent public accountants, we hereby consent to the incorporation by
reference in this Registration Statement of SEI Investments Company on Form S-8
of our report dated February 7, 1997 included in SEI Investments Company's Form
10-K for the year ended December 31, 1996 and to all references to our firm
included in this Registration Statement.


/s/ ARTHUR ANDERSEN LLP



Philadelphia, Pennsylvania
December 2, 1997