CONSENT OF ARTHUR ANDERSEN LLP

Published on September 18, 1998



EXHIBIT 23.1
------------


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 6, 1998 included in SEI Investments Company's Form
10-K for the year ended December 31, 1997 and to all references to our firm
included in this Registration Statement.


/s/ Arthur Andersen LLP



Philadelphia, Pennsylvania
September 18, 1998