As filed with the Securities and Exchange Commission on August 11, 1997.

                                               File No. 333-_____

                SECURITIES AND EXCHANGE COMMISSION
                     WASHINGTON, D.C.  20549

                             FORM S-8

                      REGISTRATION STATEMENT
                              UNDER
                    THE SECURITIES ACT OF 1933

                        AARON RENTS, INC.
        (Exact Name of Issuer as Specified in its Charter)

                      Georgia                            58-0687630
          (State or Other Jurisdiction of             (I.R.S. Employer
           Incorporation or Organization)              Identification
                                                          Number)
                     309 E. Paces Ferry Road
                   Atlanta, Georgia  30305-2377
      (Address and Zip Code of Principal Executive Offices)

   AARON RENTS, INC. 1996 STOCK OPTION AND INCENTIVE AWARD PLAN
                     (Full Title of the Plan)

                     Keith C. Groen, Esquire
               Vice President, Legal and Secretary
                        AARON RENTS, INC.
                     309 E. Paces Ferry Road
                   Atlanta, Georgia  30305-2377
                          (404) 231-0011
   (Name, Address and Telephone Number, Including Area Code, of
                        Agent for Service)

<TABLE>
<CAPTION>
                                                         CALCULATION OF REGISTRATION FEE


=============================================================================================================
Title of                Amount to be         Proposed Maximum         Proposed Maximum          Amount of 
Securities               Registered         Offering Price Per       Aggregate Offering      Registration Fee
to be Registered                                   Unit                     Price
--------------------------------------------------------------------------------------------------------------
<S>                   <C>                       <C>                   <C>                        <C>
Common Stock,         1,500,000 shares          $14.9375<F1>          $22,406,250.00<F1>         $6,789.77
$.50 par value
--------------------------------------------------------------------------------------------------------------
<FN>
<F1>  Determined in accordance with Rule 457(h) under the
      Securities Act of 1933, based on $14.9375, the average of the
      high and low sale prices quoted on the NASDAQ National Market
      System on August 5, 1997. 
/TABLE
<PAGE>
PART II.  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT


ITEM 3.   INCORPORATION OF DOCUMENTS BY REFERENCE

     The following documents are incorporated by reference into
this Registration Statement and are deemed to be a part hereof
from the date of the filing of such documents:

     (1)  The Registrant's Annual Report on Form 10-K for its
fiscal year ended December 31, 1996.

     (2)  All other reports of the Registrant filed pursuant to
Section 13(a) or 15(d) of the Exchange Act since December 31,
1996.

     (3)  The description of Common Stock contained in the
Registrant's Registration Statements filed under Section 12 of
the Exchange Act, including all amendments or reports filed for
the purpose of updating such description.

     (4)  All other documents subsequently filed by the
Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
Exchange Act, prior to the filing of a post-effective amendment
which indicates that all securities offered have been sold or
which deregisters all securities that remain unsold.


ITEM 5.   INTERESTS OF NAMED EXPERTS AND COUNSEL

     The legality of the Common Stock registered hereby has been
passed upon by Keith C. Groen, Vice President, Legal and
Secretary of the Registrant.

ITEM 6.   INDEMNIFICATION OF DIRECTORS AND OFFICERS

     As provided under Georgia law, the Registrant's Amended and
Restated Articles of Incorporation provide that a director shall
not be personally liable to the Registrant or its shareholders
for monetary damages for breach of duty of care or any other duty
owed to the Registrant as a director.  Georgia law provides that
no provision in articles of incorporation or by-laws shall
eliminate or limit the liability of a director (a) for any
appropriation, in violation of the director's duties, of any
business opportunity of the Registrant, (b) for acts or omissions
which involve intentional misconduct or a knowing violation of
law, (c) for unlawful corporate distributions, or (d) for any
transaction from which the director received an improper benefit.

     Under Article VII of the Registrant's Amended By-laws, the
Registrant is authorized to indemnify its officers and directors
for any liability and expense incurred by them in connection with
or resulting from any threatened, pending or completed legal
action or other proceeding or investigation by reason of his
being or having been an officer or director.  An officer or
director may only be indemnified if he acted in good faith and in
a manner he reasonably believed to be in, or not opposed to, the
best interests of the Registrant, and, with respect to a criminal
matter, he did not have reasonable cause to believe that his
conduct was unlawful.  No officer or director who has been
adjudged liable for the improper receipt of a personal benefit is
entitled to indemnification.

<PAGE>
     Any officer or director who has been wholly successful on
the merits or otherwise in an action or proceeding in his
official capacity is entitled to indemnification as to expenses
by the Registrant as of right.  All other determinations in
respect of indemnification shall be made by either:  (i) a
majority vote of a quorum of disinterested directors; (ii)
independent legal counsel selected in accordance with the By-laws
and at the request of the Board; or (iii) the holders of a
majority of the Registrant's stock who at such time are entitled
to vote for the election of directors.

     The provisions of the Registrant's Bylaws on indemnification
are consistent in all material respects with the laws of the
State of Georgia, which authorize indemnification of corporate
officers and directors.

     In the event any payments are made to an officer or director
by way of indemnity, other than by court order, action of the
shareholders or by an insurance carrier, the Registrant must
notify its shareholders of such payment and all relevant details
in a timely manner and in no event later than 15 months after the
date of such payment.

     The Registrant's directors and officers are insured against
losses arising from any claim against them as such for wrongful
acts or omissions, subject to certain limitations.

ITEM 8.   EXHIBITS

     The exhibits included as part of this Registration Statement
are as follows:

Exhibit Number                Description

4(a)                     Aaron Rents, Inc. 1996 Stock Option and
                         Incentive Award Plan

4(b)                     Amended and Restated Articles of
                         Incorporation of the Registrant
                         (included as Exhibit 3 to the
                         Registrant's Quarterly report on Form
                         10-Q filed with the Securities and
                         Exchange Commission on March 31, 1996
                         and incorporated herein by reference)

4(c)                     By-laws of the Registrant (included as
                         Exhibit 2.2 to the Registrant's
                         registration statement on Form 8-A filed
                         with the Securities and Exchange
                         Commission on October 22, 1992 and
                         incorporated herein by reference)

5(a)                     Opinion of Keith C. Groen, Vice
                         President, Legal of Aaron Rents, Inc.

23(a)                    Consent of Keith C. Groen (Included in
Exhibit 5)

23(b)                    Consent of Ernst & Young LLP

24                       Power of Attorney (See Signature Page)


<PAGE>
ITEM 9.  UNDERTAKINGS

     (a)  The undersigned Registrant hereby undertakes: (1) to
file, during any period in which offers or sales are being made,
a post-effective amendment to this Registration Statement, to
include any material information with respect to the plan of
distribution not previously disclosed in the Registration
Statement or any material change to such information in the
Registration Statement; (2) that, for the purpose of determining
any liability under the Securities Act of 1933, each such post-
effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof; and (3) to remove from
registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the
termination of the offering.

     (b)  The undersigned Registrant hereby undertakes that, for
purposes of determining any liability under the Securities Act of
1933, each filing of the registrant's annual report pursuant to
Section 13(a) or Section 15(d) of the Securities Exchange Act of
1934 (and, where applicable, each filing of an employee benefit
plan's annual report pursuant to Section 15(d) of the Securities
Exchange Act of 1934) that is incorporated by reference in the
registration statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.

     (c)  The undersigned Registrant hereby undertakes to deliver
or cause to be delivered with the prospectus, to each person to
whom the prospectus is sent or given, the latest annual report to
security holders that is incorporated by reference in the
prospectus and furnished pursuant to and meeting the requirements
of Rule 14a-3 or Rule 14c-3 under the Securities Exchange Act of
1934; and, where interim financial information required to be
presented by Article 3 of Regulation S-X is not set forth in the
prospectus, to deliver, or cause to be delivered to each person
to whom the prospectus is sent or given, the latest quarterly
report that is specifically incorporated by reference in the
prospectus to provide such interim financial information.

     (d)  Insofar as indemnification for liabilities arising
under the Securities Act of 1933 may be permitted to directors,
officers and controlling persons of the Registrant pursuant to
the foregoing provisions, or otherwise, the Registrant has been
advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable.  In the
event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or
paid by a director, officer or controlling person of the
Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the
Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in
the Act and will be governed by the final adjudication of such
issue.
<PAGE>
 
                           SIGNATURES


     Pursuant to the requirements of the Securities Act of 1933,
the Registrant certifies that it has reasonable grounds to
believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in
the City of Atlanta, State of Georgia, on August 5, 1997.


                                   AARON RENTS, INC.



                                   By:/s/ R. Charles Loudermilk
                                       R. Charles Loudermilk, Sr., Chairman of 
                                      the Board and President

                        POWER OF ATTORNEY

     Each person whose signature appears below hereby constitutes
and appoints R. Charles Loudermilk, Sr. and Gilbert L. Danielson,
and either of them, his true and lawful attorneys-in-fact with
full power of substitution and resubstitution, for him and in his
name, place and stead, in any and all capacities, to sign any and
all amendments (including post-effective amendments) to this
Registration Statement and to cause the same to be filed, with
all exhibits thereto and other documents in connection therewith,
with the Securities and Exchange Commission, hereby granting to
said attorneys-in-fact and agents, full power and authority to do
and perform each and every act and thing whatsoever requisite and
desirable to be done in and about the premises, as fully to all
intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all acts and things that
said attorneys-in-fact and agents, or their substitutes or
substitute, may lawfully do or cause to be done by virtue hereof.

     Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following
persons, in the capacities, on August 5, 1997.


                Signature                  Title



/s/ R. Charles Loudermilk, Sr.     Chairman of the Board, Chief
R. Charles Loudermilk, Sr.         Executive Officer and President
                                   (Principal Executive Officer)



/s/ Gilbert L. Danielson           Vice President, Finance, Chief
Gilbert L. Danielson               Financial Officer and Director
                                   (Principal Financial Officer)



/s/ Robert P. Sinclair, Jr.        Controller (Principal
Robert P. Sinclair, Jr.            Accounting Officer)


/s/ Keith C. Groen                 Director
Keith C. Groen



/s/ Robert C. Loudermilk, Jr.      Director
Robert C. Loudermilk, Jr.


/s/ J. Rex Fuqua                   Director
J. Rex Fuqua



/s/ Earl Dolive                    Director
Earl Dolive



/s/ M. Collier Ross                Director
M. Collier Ross


/s/ R. K. Sehgal                   Director
R. K. Sehgal


______________________________     Director
Leo Benatar


/s/ Ingrid Saunders Jones          Director
Ingrid Saunders Jones


<PAGE>
                          EXHIBIT INDEX
                                TO
                REGISTRATION STATEMENT ON FORM S-8



Exhibit Number           Description

4(a)                     Aaron Rents, Inc. 1996 Stock Option and
                         Incentive Award Plan

5(a)                     Opinion of Keith C. Groen, Vice
                         President, Legal of Aaron Rents, Inc.

23(a)                    Consent of Keith C. Groen (Included in
                         Exhibit 5)

23(b)                    Consent of Ernst & Young LLP

24                       Power of Attorney (See Signature Page)
[{"type": "S-8", "sequence": "1", "description": "AARON RENTS, INC.", "secsgml_size_bytes": 15312}]
{"company-data": {"conformed-name": "AARON RENTS INC", "cik": "0000706688", "assigned-sic": "7359", "irs-number": "580687630", "state-of-incorporation": "GA", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-33363", "film-number": "97655951"}, "business-address": {"street1": "3001 N FULTON DR NE", "street2": "1100 AARON BLDG", "city": "ATLANTA", "state": "GA", "zip": "30363", "phone": "4042310011"}, "mail-address": {"street1": "309 E. PACES FERRY ROAD., N.E.", "street2": "3001 N FULTON DRIVE NE", "city": "ATLANTA", "state": "GA", "zip": "30305-2377"}}
As filed with the Securities and Exchange Commission on August 11, 1997.

                                               File No. 333-_____

                SECURITIES AND EXCHANGE COMMISSION
                     WASHINGTON, D.C.  20549

                             FORM S-8

                      REGISTRATION STATEMENT
                              UNDER
                    THE SECURITIES ACT OF 1933

                        AARON RENTS, INC.
        (Exact Name of Issuer as Specified in its Charter)

                      Georgia                            58-0687630
          (State or Other Jurisdiction of             (I.R.S. Employer
           Incorporation or Organization)              Identification
                                                          Number)
                     309 E. Paces Ferry Road
                   Atlanta, Georgia  30305-2377
      (Address and Zip Code of Principal Executive Offices)

   AARON RENTS, INC. 1996 STOCK OPTION AND INCENTIVE AWARD PLAN
                     (Full Title of the Plan)

                     Keith C. Groen, Esquire
               Vice President, Legal and Secretary
                        AARON RENTS, INC.
                     309 E. Paces Ferry Road
                   Atlanta, Georgia  30305-2377
                          (404) 231-0011
   (Name, Address and Telephone Number, Including Area Code, of
                        Agent for Service)
CALCULATION OF REGISTRATION FEE

=============================================================================================================
Title of                Amount to be         Proposed Maximum         Proposed Maximum          Amount of 
Securities               Registered         Offering Price Per       Aggregate Offering      Registration Fee
to be Registered                                   Unit                     Price
--------------------------------------------------------------------------------------------------------------
Common Stock,         1,500,000 shares          $14.9375
$22,406,250.00
$6,789.77
$.50 par value
--------------------------------------------------------------------------------------------------------------
Determined in accordance with Rule 457(h) under the
      Securities Act of 1933, based on $14.9375, the average of the
      high and low sale prices quoted on the NASDAQ National Market
      System on August 5, 1997. 
/TABLE
PART II.  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.   INCORPORATION OF DOCUMENTS BY REFERENCE

     The following documents are incorporated by reference into
this Registration Statement and are deemed to be a part hereof
from the date of the filing of such documents:

     (1)  The Registrant's Annual Report on Form 10-K for its
fiscal year ended December 31, 1996.

     (2)  All other reports of the Registrant filed pursuant to
Section 13(a) or 15(d) of the Exchange Act since December 31,
1996.

     (3)  The description of Common Stock contained in the
Registrant's Registration Statements filed under Section 12 of
the Exchange Act, including all amendments or reports filed for
the purpose of updating such description.

     (4)  All other documents subsequently filed by the
Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
Exchange Act, prior to the filing of a post-effective amendment
which indicates that all securities offered have been sold or
which deregisters all securities that remain unsold.

ITEM 5.   INTERESTS OF NAMED EXPERTS AND COUNSEL

     The legality of the Common Stock registered hereby has been
passed upon by Keith C. Groen, Vice President, Legal and
Secretary of the Registrant.

ITEM 6.   INDEMNIFICATION OF DIRECTORS AND OFFICERS

     As provided under Georgia law, the Registrant's Amended and
Restated Articles of Incorporation provide that a director shall
not be personally liable to the Registrant or its shareholders
for monetary damages for breach of duty of care or any other duty
owed to the Registrant as a director.  Georgia law provides that
no provision in articles of incorporation or by-laws shall
eliminate or limit the liability of a director (a) for any
appropriation, in violation of the director's duties, of any
business opportunity of the Registrant, (b) for acts or omissions
which involve intentional misconduct or a knowing violation of
law, (c) for unlawful corporate distributions, or (d) for any
transaction from which the director received an improper benefit.

     Under Article VII of the Registrant's Amended By-laws, the
Registrant is authorized to indemnify its officers and directors
for any liability and expense incurred by them in connection with
or resulting from any threatened, pending or completed legal
action or other proceeding or investigation by reason of his
being or having been an officer or director.  An officer or
director may only be indemnified if he acted in good faith and in
a manner he reasonably believed to be in, or not opposed to, the
best interests of the Registrant, and, with respect to a criminal
matter, he did not have reasonable cause to believe that his
conduct was unlawful.  No officer or director who has been
adjudged liable for the improper receipt of a personal benefit is
entitled to indemnification.
Any officer or director who has been wholly successful on
the merits or otherwise in an action or proceeding in his
official capacity is entitled to indemnification as to expenses
by the Registrant as of right.  All other determinations in
respect of indemnification shall be made by either:  (i) a
majority vote of a quorum of disinterested directors; (ii)
independent legal counsel selected in accordance with the By-laws
and at the request of the Board; or (iii) the holders of a
majority of the Registrant's stock who at such time are entitled
to vote for the election of directors.

     The provisions of the Registrant's Bylaws on indemnification
are consistent in all material respects with the laws of the
State of Georgia, which authorize indemnification of corporate
officers and directors.

     In the event any payments are made to an officer or director
by way of indemnity, other than by court order, action of the
shareholders or by an insurance carrier, the Registrant must
notify its shareholders of such payment and all relevant details
in a timely manner and in no event later than 15 months after the
date of such payment.

     The Registrant's directors and officers are insured against
losses arising from any claim against them as such for wrongful
acts or omissions, subject to certain limitations.

ITEM 8.   EXHIBITS

     The exhibits included as part of this Registration Statement
are as follows:

Exhibit Number                Description

4(a)                     Aaron Rents, Inc. 1996 Stock Option and
                         Incentive Award Plan

4(b)                     Amended and Restated Articles of
                         Incorporation of the Registrant
                         (included as Exhibit 3 to the
                         Registrant's Quarterly report on Form
                         10-Q filed with the Securities and
                         Exchange Commission on March 31, 1996
                         and incorporated herein by reference)

4(c)                     By-laws of the Registrant (included as
                         Exhibit 2.2 to the Registrant's
                         registration statement on Form 8-A filed
                         with the Securities and Exchange
                         Commission on October 22, 1992 and
                         incorporated herein by reference)

5(a)                     Opinion of Keith C. Groen, Vice
                         President, Legal of Aaron Rents, Inc.

23(a)                    Consent of Keith C. Groen (Included in
Exhibit 5)

23(b)                    Consent of Ernst & Young LLP

24                       Power of Attorney (See Signature Page)
ITEM 9.  UNDERTAKINGS

     (a)  The undersigned Registrant hereby undertakes: (1) to
file, during any period in which offers or sales are being made,
a post-effective amendment to this Registration Statement, to
include any material information with respect to the plan of
distribution not previously disclosed in the Registration
Statement or any material change to such information in the
Registration Statement; (2) that, for the purpose of determining
any liability under the Securities Act of 1933, each such post-
effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof; and (3) to remove from
registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the
termination of the offering.

     (b)  The undersigned Registrant hereby undertakes that, for
purposes of determining any liability under the Securities Act of
1933, each filing of the registrant's annual report pursuant to
Section 13(a) or Section 15(d) of the Securities Exchange Act of
1934 (and, where applicable, each filing of an employee benefit
plan's annual report pursuant to Section 15(d) of the Securities
Exchange Act of 1934) that is incorporated by reference in the
registration statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.

     (c)  The undersigned Registrant hereby undertakes to deliver
or cause to be delivered with the prospectus, to each person to
whom the prospectus is sent or given, the latest annual report to
security holders that is incorporated by reference in the
prospectus and furnished pursuant to and meeting the requirements
of Rule 14a-3 or Rule 14c-3 under the Securities Exchange Act of
1934; and, where interim financial information required to be
presented by Article 3 of Regulation S-X is not set forth in the
prospectus, to deliver, or cause to be delivered to each person
to whom the prospectus is sent or given, the latest quarterly
report that is specifically incorporated by reference in the
prospectus to provide such interim financial information.

     (d)  Insofar as indemnification for liabilities arising
under the Securities Act of 1933 may be permitted to directors,
officers and controlling persons of the Registrant pursuant to
the foregoing provisions, or otherwise, the Registrant has been
advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable.  In the
event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or
paid by a director, officer or controlling person of the
Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the
Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in
the Act and will be governed by the final adjudication of such
issue.
SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933,
the Registrant certifies that it has reasonable grounds to
believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in
the City of Atlanta, State of Georgia, on August 5, 1997.

                                   AARON RENTS, INC.

                                   By:/s/ R. Charles Loudermilk
                                       R. Charles Loudermilk, Sr., Chairman of 
                                      the Board and President

                        POWER OF ATTORNEY

     Each person whose signature appears below hereby constitutes
and appoints R. Charles Loudermilk, Sr. and Gilbert L. Danielson,
and either of them, his true and lawful attorneys-in-fact with
full power of substitution and resubstitution, for him and in his
name, place and stead, in any and all capacities, to sign any and
all amendments (including post-effective amendments) to this
Registration Statement and to cause the same to be filed, with
all exhibits thereto and other documents in connection therewith,
with the Securities and Exchange Commission, hereby granting to
said attorneys-in-fact and agents, full power and authority to do
and perform each and every act and thing whatsoever requisite and
desirable to be done in and about the premises, as fully to all
intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all acts and things that
said attorneys-in-fact and agents, or their substitutes or
substitute, may lawfully do or cause to be done by virtue hereof.

     Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following
persons, in the capacities, on August 5, 1997.

                Signature                  Title

/s/ R. Charles Loudermilk, Sr.     Chairman of the Board, Chief
R. Charles Loudermilk, Sr.         Executive Officer and President
                                   (Principal Executive Officer)

/s/ Gilbert L. Danielson           Vice President, Finance, Chief
Gilbert L. Danielson               Financial Officer and Director
                                   (Principal Financial Officer)

/s/ Robert P. Sinclair, Jr.        Controller (Principal
Robert P. Sinclair, Jr.            Accounting Officer)

/s/ Keith C. Groen                 Director
Keith C. Groen

/s/ Robert C. Loudermilk, Jr.      Director
Robert C. Loudermilk, Jr.

/s/ J. Rex Fuqua                   Director
J. Rex Fuqua

/s/ Earl Dolive                    Director
Earl Dolive

/s/ M. Collier Ross                Director
M. Collier Ross

/s/ R. K. Sehgal                   Director
R. K. Sehgal

______________________________     Director
Leo Benatar

/s/ Ingrid Saunders Jones          Director
Ingrid Saunders Jones
EXHIBIT INDEX
                                TO
                REGISTRATION STATEMENT ON FORM S-8

Exhibit Number           Description

4(a)                     Aaron Rents, Inc. 1996 Stock Option and
                         Incentive Award Plan

5(a)                     Opinion of Keith C. Groen, Vice
                         President, Legal of Aaron Rents, Inc.

23(a)                    Consent of Keith C. Groen (Included in
                         Exhibit 5)

23(b)                    Consent of Ernst & Young LLP

24                       Power of Attorney (See Signature Page)