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).  It should be noted that we have not audited any
   financial statements of the Company subsequent to December 31,
   1998 or performed any audit procedures subsequent to the date of
   our report.



                                      /s/  Arthur Andersen LLP
                                           ARTHUR ANDERSEN LLP

   San Francisco, California,
     March 25, 1999