EXHIBIT 23(b)










































                 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the
incorporation by reference in this registration statement of our
reports dated February 15, 1993 included in Rollins, Inc.'s Form
10-K for the year ended December 31, 1992 and to all references
to our firm included in this registration statement.


                                  ARTHUR ANDERSEN & CO.


Atlanta, Georgia
February 7, 1994