EXHIBIT 23.1 - CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


   As independent public accountants, we hereby consent to the
   incorporation of our reports included or incorporated by
   reference in this Form 10-K, into the Company's previously filed
   Registration Statements on Form S-8 (File Nos. 33-53335 and
   33-53337).



                                           /s/Arthur Andersen LLP
                                              ARTHUR ANDERSEN LLP

   San Francisco, California,
     March 26, 1998